
REPORT 

TO INVESTIGATE 

THE ALLEGED 

ARMY FRAUDS 

1861 






C O M 3VI I S S I O I^T 



i!';;f' 



'^i; ■. 



PPOINTED BY TJfS 



GOV-EiRNOR OF PEIISYLVANIA 



TO INVESTIGATE THE 



ALL^:(&ED ARMY FRAUDS 

f AUGUST, 1861. 



HARRf SBUKG: 
A. BOYD HAMILTON, STATE PRINTER. 

1861. 






\ 
7^1 



REPORT 



To His Excellency, A. G. Curtin, Governor of Pennsylvania : 

The undersigned, Commissioners appointed "to investigate the facts, and 
report their conclusions thereupon, in regard to great frauds alleged to have 
been committed to the great injury of the Commonwealth, by certain persons 
employed or undertaking or assisting in the furnishing of clothing, equip- 
ments, armaments or subaistence to the militia of this 6tate," ofier the fol- 
lowing report : 

It is unnecessary here to recount the events which, in the month of April, 
stirred to the inmost every loyal heart. The National Capital was in peril, 
and with it the very existence of our Government in its National Republican 
form, ii'rom every city and village, young men swarmed to offer up their 
lives in its defence, and to Pennsylvania belongs the memorable honor of 
leading the van of the army, numbering hundreds of thousands of freemen, 
poured forth from all her loyal sister Stales for the protection of Washington 
and the Constitution. On the 15th of April the President of the United Stales 
made upon the Governor of Pennsylvania a requisition for sixteen regiments 
of volunteers to serve for three months. By the twenty-third of April, ten 
thousand volunteers were at Harrisburg, reported for duty. The uniforms of 
the soldiers, to about tL'n thousand in number, were manufactured at the Girard 
House, in Philadelphia, by the Governor's agent, Mr. K. L. Martin, under tiie 
advice and direction of Capt. Gibson, of the U. S. A. Scarcely, however, 
had a month passed before the cry went abroad that our brave volunteers, 
trusting in tiie guardian care of this Commonwealth, had been supplied with 
worthless and insufficient clothing, and with food wholly unfit, and that the 
• Government had been treated worst by those who should have served her best. 
Under these circumstances, your Excellency appointed this Commission, who 
immediately entered upon the discharge of the duty assigned them. Their 
labors have extended over a period of nine weeks, and, in the course of 
which, upwards of sixty persons have been examined on oath and aihrmation, 
and their depositions taken. Ail which evidence is herewith respecttully sub- 
mitted to your Excellency, and from it your Commission draws the con- 
clusions slated in this report. 

As the attention of the public was first called to the clothing manufactured 
at the Girard House, your Commission assembled in Philadelphia, and there 
examined personally on oath or affirmation the agent of the Commonwealth, 
Mr. Martin, the receiving clerks, the delivery clerks, the cutters, the inspec- 
tors of the manufactured clothing, and the manufacturers and merchants trom 
whom the goods were purchased. \n no instance has a witness been found 
personally cognizant of any fraud actually committed against the Com.mon- 
wealth, in the operations conducted at this establishment. 



4 REPORT OF THE COMMISSION 

Tlie system of checks and counter-checks in the reception and distribution 
of the goods to be manufactured at the Girard House, was well adapted to 
exclude, as far as possible, all malfeasance. Those who manufactured the 
clothing: had, for the most part, been employed by the U. S. Government at 
the Schuylkill arsenal, and at the same prices for work on each garment ; and 
the inspector of the manufactured clothing, had for many years been employ- 
ed as such at the same establishment. Adding to this the fact that the 
operations there were inaugurated under the advice and direction of Capt. 
Gibson, employed in a corresponding department by the U. S. Government, 
it would seem that the usual precaution had been .adopted which a prudent 
man employs in the management of his own affairs. And yet, in spite of all 
this, there was presented the stubborn fact that the soldiers were in rags. And 
since there was no evidence of fraud in the delivery of the goods, or, in other 
words, since the same goods that were ordered by Mr. Martin were delivered 
at the Girard House, which the high character alone of the firms furnishing 
them would guarantee, it follows that this lamentable fact, whereby Penn- 
sylvania became a byword and a reproach, must have arisen either from the 
worth lessness of the material or from its unfitness for the purpose for which 
it was employed. To the first of these conclusions, viz: That the material 
was worthless, your Commission, leaving out of view a few " tender" pieces, 
to be expected in so large a number of yards, cannot come, whether by an 
examination of the samples by which the goods were purchased, or by an ex- 
amination of the same goods in the shape of clothing, returned from the camp 
as worthless after but comparatively short service. The alternative is there- 
fore inevitable, viz: That satinets, and especially those at 35 to 55 cts., are 
totally unfit for army pantaloons. This Commission does not deem it a justi- 
fication of the purchase, although it is some extenuation of it, that in the 
month of April, 1861, superior, or even adequate material, uniform in quality 
and sufficient in quantity, could not be obtained. A short time would have 
sufficed to obtain, at least, the beginning of a supply adequate to all demands 
in quantity, and in quality with greater approach to conformity to the U. S. 
Army regulation, and our Commonwealth would have remained in pocket, and 
ia honor both at home and abroad, greatly the gainer. At the same time 
that this Commission condemns the late agents of the State for this purchase, 
it is not blind to the palliation of such imprudence, so reasonably urged by 
them in excuse, — a palliation aflbrded by the extraordinary excitement of the 
public mind at the time when the operations at the Girard House were under- 
taken and carried on. It was an hour of the greatest alarm. Twenty years 
of peace at home and abroad, had effaced from the minds of this generation 
the knowledge of the requirements of war, and the public demanded of all its 
agents a familiarity with a science, as intricate as it is important, which on 
the spur of the moment it was impossible for them, to have possessed. 

This Commission thinks, from the evidence presented, that in the distribu- 
tion of the clothing censure attaches to the regimental Quartermasters, whose 
duties, in many instances, were either wholly neglected or deputed to incom- 
petent agents, whereby the soldiers were subjected to much inconvenience 
which niight have been easily avoided by the requisite attention in distributing 
clothing according to the sizes, which were the same as those adopted by the 
United States Army, both in the number of suits of the four different sizes, 
arid in the pattern. 

This Commission cannot avoid the conclusion that insufficient clothing was 
furnislied to each soldier. His one suit, the soldier was obliged to vv^ear night 
and day, and it was exposed to the wear and tear not only of drilling and 
working, but also of the hours when, off duty, it was subjected in games and 
sports to the severest test, both of material and make, from the evidence 



ON THE ALLEGED ARMY FKAtJDS. 9 

obtained from the Chairman of this Commission, it will be perceived that the 
"Fourth resfiment had been employed in building the railroad at Annapolis, 
and had been through some hard labor, whereby the clothes and shoes were 
subjected to trying usage, calculated to wear them out rapidly." Much 
suti'ering would have been avoided had the soldiers been provided with two 
suits, as in the regular armJ^ 

In the articles of Undershirts, Stockings and Caps, from the samples pre- 
sented, this Commission inclines to think that the Stale was charged very full 
prices, at the same time perhaps not exorbitant. The caps furnished by 
Sullender & Pascall were especially inferior, the original color having under- 
gone a rapid and entire change. ()ver all these amounts for goods furnished, 
the Auditor General and State Treasurer have ample power to correct over- 
charges, and doubtless, as far as in their power lies, will protect the Com- 
monwealth from imposition. 

To what extent the interests of the Commonwealth suffered in the opera- 
tions at the Girard House, from the clashing of authority between Quarter- 
master Genera! Hale and Mr. Martin, this Coirmission cannot decide, but that 
injurious consequences must always ensue from such a conflict is not to be 
questioned. The duties of each department should be performed solely by 
that department, and the head of it is to be held strictly responsible for any 
act, properly belonging to him, performed by another. 

No compensation to Mr. Martin has as yet been made. 

Li closing the subject of the Girard House, this Commission takes pleasure 
in expressing their gratilication at the abundant evidence presented of the 
honorable dealing of all the merchants of Philadelphia furnishing goods to 
that establishment. 

The next subject to which your Commission calls attention, is the Blankets, 
about which great and just complaint has been made. The purchases of 
blankets complained of were three in number: 

The first lot was obtained from Samuel Bancroft, manufacturer, at Media, 
Pa. The purchase was made by telegrams from the Deputy Secretary of the 
Commonwealth, S. B. Thomas, of course without the critical personal exam- 
ination essential in the selection of an article of such a nature and of so 
much importance. The blankets were perhaps worth the price ; but the 
price, one dollar and a half a pair, was obviously too low to procure a suita- 
ble article, even had each soldier received a pair, which was not the case, 
each soldier receiving only one blanket, at a cost to the State of only seventy- 
five cents. No blame can be attached to the manufacturer, and it is therefore 
divided between Adjutant General Biddle, by whose order the purchase 
was made, and the Quartermaster's Department, to which alone such pur- 
chases belong. To give the soldier a blanket utterly insufficient to protect 
him from the wet and the cold, is to expose him to injuries scarcely less fatai 
than the Avounds of the enemy. 

The second lot of blankets, about six thousand two hundred pairs in num- 
ber, was purchased from the firm of Messrs. Du Hadway & Dodson, of Phila- 
delpliia, through the mediation of one Joshua Kames. That Mr. Karnes, in 
introducinsr one of the contracting parties to the authorities at Harrisburg, 
had any influence with the latter, except as that of an active party man, this 
Commission does not suppose, as the samples sent to Harrisburg were suffi- 
ciently good to justify the contract. For his services, however, Messrs. Du 
Hadway & Dodson loaned him two thousand dollars, knowing him to be an 
irresponsible man. The State Government agreed to pay Messrs. Du Hadway 
& Dodson three dollars and a half a pair, and these blankets the latter pur- 
chased at prices ranging from one dollar and a half to three dollars, less five 



6 REPORT OF THE COMMISSION 

per cent, for cash, averaging, in the six thousand two hundred pairs furnished, 
a little more than two dollars a pair. Upon the delivery of these blankets 
some objeftion was made lo the price, and an umpire was selected by the 
Governor to make a valuation. A sample of six blankets was sent to him ia 
Fhiladeipliia, which, at the advanced rate of prices at that time, he valued at 
fifty cents per pound, thereby reducing the price from three dollars and a half 
to three dollars and seventeen cents. T'be profits realized by Du Hudway & 
Dodson, in this transaction, amounted to about six thousand seven hundred 
dollars. Although in this sale there was nothing on the part of Du Hadway 
& Dodson which was strictly a fraud, yet your Commission utterly condemns 
the seif-intereit which, in an hour of national peril, forgetting all patriotism, 
seeks only how it may turn its country's sufferings to its own greatest pecu- 
niary advantage. We would by no means be understood as condemning at 
such times all commissions and profits; those of an ordinary amount are, of 
course, to be charged and paid ; but the citizen who, in national distress and 
emergencies, demands an exorbitant price for the commodity for the need of 
which his Commonwealth suffers, does what he undoubtedly has a right to 
do, but what, it is equally certain, will be condemned by all patriotic citizens, 
who remember that in cases where the Commonwealth is concerned, there 
may be bargains worse than fraudulent. 

One other circumstance connected with this transaction your Commissioa 
cannot pass over in silence. From the testimony of Mr. J. P. White, one of the 
gentlemen who assisted the umpire requested by your Excellency toexamine the 
samples sent from Harrisburg, it appears that these samples were all of the same 
kind, and that too of the best of the various qualities furnished by Du Hadway & 
Dodson, as is inferred from the appraised value corresponding so nearly with 
thfe highest price acknowledged by Mr. Du Hadway to have been paid by him 
for any of the blankets which he delivered to the State. At how much less 
these gentlemen would have appraised the article, had a sample of each of 
the different kitids been submitted to them, we are unable to say. If we maj' 
be guided in our estimate by comparing the average cost, viz : two dollars 
and eight cents, with that paid for the better quality of the blankets, the re- 
duction might be safely put to at least twenty-five per cent, on the aggregate 
value. That the samples, sent to the appraisers in Philadelphia, should all 
have been of the same quality, and that too of the best, your Commission, 
cannot believe to have been the result of chance. We refer your Excellency 
to the testimony of Mr. J. A. Wright, whose character stands above suspicion. 
In short, the whole transaction, irom beginning to end, will not, Vve think, 
commend itself to the honest convictions of our fellow citizens. 

The third lot of blankets, of which complaint was made, was purchased by 
Quartermaster General Hale of E. D. Morgan & Co., wholesale grocers, in New 
York. Alter delivery, objection being made to the price, they were ap[)raised 
and a large deduction made. The bill was made out in the name of G. D. 
Morgan, a junior partner of the firm, and not in the name of the manufac- 
turers or merchants from whom the blankets had been purchased, a proceeding 
unbusinesslike and opening the way to great injustice, in similar transactions, 
to both principal and agent. By this large deduction injustice may perhaps 
have been done to G. D. Morgan, and the money received by him may have 
been less than what he actually paid for the goods. This would have been 
avoided, so far as he was cotjcerned, had the bill been fairly made out to him 
as agent and not as a seller first hand. Some of these blankets were undoubt- 
edly among the worst purchased, 4iid, from the prices obtained, it is but rea- 
sonable to suppose that, even after the heavy deductions, large profits were 
reaped by the i\ew York firtn. 

in closing the subject of blankets, your Comniission states that the absence 



ON THE ALLEGED ARMY FRAUDS. 7 

of a strict supervisory power has been the cause of much of the mischief 
that has befallen the State, and it moreover conrlemns the mode pursued by 
the Government in makinfj its purchases. Mr. Du Hadway admitted that the 
State could have bought the blankets as cheaply as he did, and thus a large 
saving might have been made. \Vere the practice of purchasing from second 
hands abandoned, and due diligence exercised, speculation vvould cease, and 
positive pecuniary advantage accrue to the State. 

In reference to Shoes there has been some complaint. From the testimony 
it appears that one hundred and twenty pairs, wholly unfit for the purpose, 
were, in the hurry of the moment, delivered by mistake. Although not dis- 
covered until after the shoes had been distributed to the soldiers, and were 
already in use, the amount was stricken from the bill and no charge for them 
was made j others, also, not considered good, were returned. Your Commis- 
sion is, therefore, unable to discover that the Commonwealth has suffered any 
imposition in this article. 

It having been alleged thit fraud had been committed in the article of 
Coffee, your Commission ascertained, by the testimony of the parties con- 
cerned, that the facts of the case were as follows: Mr. A. J. Antelo, of the 
firm of Mercer & Antelo, commission merchants, Philadelphia, purchased for 
the use of the State, one hundred and sixry-five bags of Rio coffee of .James 
Graham & Co. The former had a consignment of sugar at the time of the 
purchase, and the bargain between the two resulted in an exchange of sugar 
for the cotlee, at a rate for the latter beyond that which Mr. Graham would 
have taken for cash. The Slate was thereby loser to the extent of the difference. 
'J'he coffee was charged at thirteen and a-half cents per pound, while Mr. 
Graham would have sold it at twelve and a-half cents, cash. Your Commis- 
sion deem it but simple justice to Mr. Antelo, to state that, in this transaction 
he claims to have acted in good faith, and, by judgment and prudence in 
other purchases, to have saved to the State cor^siderable sums. 

It was subsequently alleged that this coffee was of a very inferior quality. 
On this subject the testimony is conflicting. On the one hand, those who 
roasted it maintain that it is bad, and on the other, those who drink it pro- 
nounce it good. Between the two stand the dealers and brokers, who as- 
sert that it is strong Rio coffee, not inferior in quality to the average bought 
and sold for the purpose of "wholesale roasting." From all the evidence 
presented, your Commission is of opinion that a large portion of it is an in- 
ferior article, and was known to be such by Mr. Graham, when he sold it to 
IMr. Antelo. Its quality, however, is not of so poor a character as, if pro- 
per/y prepared for drinking, would prove unacceptable to ordinary tastes. 

The bill of R. S. Reed & Co. has been submitted to arbitration, and a large 
deduction made from the amount claimed. 

The bill of E. Frowenfek! & Co., of Pittsburg, for uniforms purchased by 
Chas. M. Neal, and that whole transaction, is now in the hands of the law; 
the parties are held under indictment, whore we suppose that they will be 
dealt with as they may deserve. 

This Commission has confined itself in its investigations to the appropria- 
tion of the five hundred thousand dollars, specified in its appointment, as un- 
der the following act of Assembly, entitled "An Act for the better organiza- 
tion of the militia of thi.s Commonwealth," approved May 12, A. D. !861. 

This Commission, looking at the fact, that by all from whom the Common- 
wealth purchases goods a solemn oath is taken, containing among other 
clauses the following, to wit: "That the prices charged for the same are 



8 KEPORT OF THE COMMISSION 

the actual wholesale cash prices charged for goods of like quality to other 
customers, and no more," consider the violation of this oath highly proba- 
ble, as it is in all cases where, subsequently to the taking of it, deductions 
from the amount claimed are rightfully made, as entailing upon the violator 
a dishonor, which, even, if not branded upon him by the hand of the law, 
nevertheless cannot, among honest men, be effaced by any appeal to the way 
of the world. 

In reference to the transactions which have now passed under examination, 
it cannot for a moment be supposed that there were not men in Pennsylvania, 
whose services could have been commanded, and who, by education and 
ability, were equal to the occasions that had arisen. The appointment by 
an Executive, from personal or partizan motives, of incompetent agents to 
offices of great responsibility, is, at all times, a grave dereliction from duty, 
never more so than in great public emergencies, when the disasters resulting 
from the ignorance or incompetence of the agents, for whose appointment he 
is responsible, will inevitably excite suspicions of fraud, and return home to 
the Executive in humiliating charges of collusion. 

This Commission having undertaken its task with the single determination 
thoroughly to investigate every transaction within its scope, and, in pursu- 
ance of this end, having spent three days in Harrisburg, examining witnesses 
and making personal inspection of the food provided for the soldiers, takes 
pleasure in reporting this latter most important article to be of excellent 
quality, the bread especially being of the best description. 

They also report, in general, as the result of their investigations, that they 
have found instances of ignorance, of incompetence, of sharp-dealing never 
praiseworthy, and here eminently disgraceful, of bad appointments, which, 
although under ihe peculiar circumstances of the times to be expected, are 
none the less to be condemned; but, wiihthe exception of one single instance 
which will be found in the accompanying evidence, they have detected no 
fraud nor attempt at fraud, eitiier on the part of any agents connected with, 
these transactions, nor on the part of the authorities at Harrisburg. 

We refer your Excellency to the accompanying statement, marked (A), of 
the Auditor General and State Treasurer, showing the disbursements under 
the act of April 12, 186 1. 

And also to the statement of xMr. R. L. Martin, marked (B), of the opera- 
tions at the Girard House. 

All which is respectfully submitted. 

BENJ. HAYWOOD, 
JACOB FRY, Jr., 
CHAS. F. ABBOT, 
CALEB COPE, 
KVANS ROGERS. 
Pailadelphia, August 7, ISiJl. 



ON THE ALLEGED AKilY FRAUDS. 



TESTIMONY 



GIRAKD HOUSE. 

June 13, 1861 — Kirk B. Wells, sworn, deposes as follows: 

Of the firm of Frothingham & Wells, commission merchants, No. 18, South 
Front street, Philadelphia. 1 have never had any contract with the State at 
any time. Having a large amount of goods on hand of certain colors, used 
for military purposes, I applied to Mr. Martin to sell these goods. Mr. Mar- 
tin, after examining my samples, bought some and rejected others. The 
goods were delivered as wanted at the Girard House, the seller being fully 
persuaded that they were fair and merchantable goods, and fully up to the 
sample. (Samples produced.) Our house is exclusively wholesale 5 we are 
selling that same quality of cassimeresat $110, this day, for the same price ; 
we had not sold any within some time previous for less; the goods delivered 
were not different, to my knovirledge or belief, from the samples now produced. 
Triplicate bills were made out; all my bills have been paid. A large ma- 
jority of these goods were submitted, before purchased, to Captain Gibson, 
and he was aware that the market was rising. The blankets sold, were 
blanket coating, and were cut up for overcoats; dark blue in color. 1 think 
the object was to find blankets 76 by 80 inches, that would make an over- 
coat, but they were not to be found in the country; some would cut up so and 
some would not. The price of blankets is regulated by weight ; a four dol- 
lar blanket would perhaps weigh six pounds and upwards ; they were im- 
ported blankets ; at times we deal in blankets. We charged the State no 
commission for buying these blankets ; there was no understanding that there 
was to be any abatement from the price set forth. 1 expected to receive the 
full price, and I would not have tolerated any such arrangement. The varia- 
tion in price of blankets was owing to the difference of the weight and wool. 
The goods sold to R. L. Martin, were for cash prices ; the goods sold and 
delivered at the Girard House were, as far as I know, the same as the sample 
in color and quality. At the time of cutting, 1 never received intimation 
from the cutters that our goods were, imperfect. 

1 had the satinets on hand ; I sold Martin no bill of goods that 1 did not 
own. In one or two instances 1 may have abated a cent or so a yard, but 
nothing to any amount. No prices were asked from which there could be an. 
abatement. VVe did not know that we were not selling on six months' credit. 
In every instance we asked cash prices ; that is to say, we had a conversation 
with iMr. Hale about our pay, and we had no idea when we should get it; 
although it turned out to be a strictly cash sale. We did not pay nor agree 
to pay any person concerned in the purchase of these goods, any commission, 
allowance, nor to make any abateuieut in the price charged in our bill. 

KIKK B. WELLS, 
Of Frothingham Si- Wells. 



10 KEPOKT OF THE COMMISSION 

June 13, 1S61 — Joseph B. Ahemus, of the firm Welling & Coffin, conamis- 
sion merchants, No. i 16, Chestnut street, Philadelphia, duly svv^n, deposes 
as follows: • 

I havehvid business transactions with the State; Isold the State a lot of sati- 
nets; the satinets were sold to Mr. Robert L. Martin direct. A letter from 
Mr, Hale introduced me to Mr. Martin. [Letter produced.] We are agents 
for the mills that m;)ke these goods ; we thought to sell them direct to the 
consumers and thereby save to the State the jobbers' profits; 1 accordingly 
saw Mr. Martin and sold him about seventeen hundred dollars worth ; they 
were of the Converse Mills, Conn. The bill was paid in due form. We sold 
them at fifty-seven and a-half net, cash; they have sold since at sixty-two 
and a-half net, c;!sh. We had no agreement with any party to make com- 
pensation to any one for making the sale, nor do we intend to make any such 
agreement or compensation. We had the goods on hand. We are commis- 
sion merchants, in the transactions with the Girard House, similar to ours, 
I have no kaowlege of any fraud or imposition committed. 

J. B. ALTEMUS, 

Of Waiting, Coffin <S' Co. 



JuxXE 13, 1861— Mr. .^llfred P. Scull, of the firm of Tredick, Stokes & Co., 
commission merchants, No. IS, South Front street, Philadelphia, duly sworn, 
deposes as follows : 

I saw Mr. Kobert L. Martin at the Girard House, but Mr. Stokes really and 
in fact made the sales, Mr. 3.1artin said that he wanted cadet satinets, and 
was coming to see us; I told Mr. Stokes of this conversation, and he said that 
he would hunt him up. They met on Saturday evening, and on Monday 1 
found that they had arranged the sales of these satinets of the Mineral 
Spring and of VVarren Mills, (sample produced.) iWartin said that he wanted 
no inferior articles, nor did we sell him any but the best. No satinets in the 
country stand so high as the goods sold by us; we never examine the cases, 
but always go by the sample ; have to depend on the standing of the niills 
for excellence and perfection of the goods in the cases ; the prices of the 
goods were to be in every instance cash net prices ; all our bills, with the ex- 
ception of one, have been paid ; that exception is blankets, which were bought 
by telegraph; the blanket was a very inferior blanket, never meant for sol- 
diers; always sold as negro blankets, at one dollar and fifty cents a pair. 
The order was s.ent to Mr. Bancroft, the manufacturer; the telegrams re- 
ceived were as follows : 

Ko. 1. — Hakrisburg, April 18. 

To Samuel BaJicroft : — At what rate can you furnish blankets, suitable for 
troops, and what quantity'? They are wanted immediately. Answer by tele- 
graph, stating size, weight and color. 
^ ^ ° ° S. B. THOMAS. 

No. 2.— Media, April 19. 
To S. B. Thomas: — Can furnish you with seventeen hundred pair of cotton 
warp, slseep'cj grey blanket, vi-eighing three and a-half pounds, at one dollar 
and a half per pair, if not sold previous to hearing from you, and would take 
an order to make the same kind and any size and weight you wish, at the 
same rate per pound. 

^ SAxMUEL BANCROfT. 



ON THE ALLEGED ARMY FRAUDS. 11 

No. 3. — Hakrisburg, ^pril 10. 
To Sa/miel Bancroft : — Send the blankets by enrliest possible train, to pas- 
senger depot, Fa. R. R., Eleventh and Market. Telegraph at once, by which 
train rhey can be sent here right (away) to ten thousand oien, to provide for 
to-night. By order of Adjutant General Biddle. 

SAMUEL B. THOMAS. 



1 think, beyond a doubt, some inferior goods must have been sold to the 
Girard House. In such an amount of goods there must be more or less some 
of ail inferior quality. Have no doubt but that Mr. Martin did the very best 
imder the circumstances. Mr. Martin is a good judge; the goods sold were 
net cash ; no commission, allowance or abatement v^as made to any person 
concerned in the purchase of these goods, in the price charged in our bill. 
There was no understanding or agreement existing between us and the par- 
ties purchasing the goods, that any allowance, commission, or consideration 
of any kind, should be paid to the party acting by authority under the Gov- 
ernor of ihe State. I know, personally, that the goods sent to the Girard 
House were equal, if not better, in quality and uniform in color, as the sam- 
ples now exhibited here. We had the goods on hand at the time of making 
the sale; we made no purchases elsewhere, to fill up the order. 

ALFRED P. SCULL, 
Of Tredick, Stokes 4' Co. 



July 11, 1861. 

Owing to the notoriety attached to the pair of pantaloons exhibited to the 
Grand Jury, and engraved by the ^'■Philadelphia Inquirer ^''^ Mr. A. P. Scull, 
of Tredick & Stokes, re-called, on critical examination and mature delibera- 
tion, pronounces the material of which they are made to be of good stock, 
both warp and filling, but rendered tender by being sheared too closely, 
thereby weakening the texture of the fabric; the same thing is likely to 
occur in the best manufactured goods; judged from the flocking on the back 
being entirely vi'^orn off, thereby showing the warp distinctly. These panta- 
loons were apparently worn for three weeks and had seen very hard usage 
at that. 

ALFRED P. SCULL, 
Of Tredick, Stokes <S>' Co. 



June 18, 1861— William C. Richardson, Commission Merchant, No. 223 Chest- 
nut street, duly sworn, deposes as follows : 

Of the firm of Lea, Richardson, Tunis & Co. [Sample produced of goods 
of the first sale.] Cadets are made for spring sale ; Oxford for fall sale — only 
difference is in the color ; don't know for what purpose these goods were used ; 
we sold these goods last full at seventy-five cents, on eight months' credit ; 
in November for seventy cents; I should say decidedly that a good satinet, 
for service, is far better than a common cassimere, from the very nature of the 
substance ; think all clothiers will coincide with me ; a good satinet, in A. D. 
1S4.0, 1 sold at one dollar and twenty-five cents per yard — extra high priced ; 
such goods are not now made ; I think that our goods were made into over- 
coats. These goods that I sold Mr, Martin have never been sold by us for 



1-2 KEPORT OF THE COMMISSION 

less than sixty-seven and a half cents per yard, on eight months' credit; in 
want of funds, and very desirous to sell my goods, I did offer Mr. Cochran 
these goods at sixty cents net, cash; but a day or two after, 1 received from 
the manufacturer orders not to sell lower than sixty-five cents, — what he could 
get for them in New York; Mr. Martin had no refusal of these goods, — it's never 
the custom. These very goods, within ten days after our sale, were selling at 
seventy-five cents net, cash. The first sale was made through Mr. Henry C. 
Howell, but he had no interest v,^hatever in the sale. The sole reason why I 
could not see Mr. Martin was his overwhelming press of business ; 1 sent Mr. 
Buzby to him from our store; no stipulation for compensation was made; I 
made no agreeinent for compensation with any party for any facility in effect- 
ing the sale ; nor did I contemplate any such agreement or such compensa- 
tion ; the money was received by me and handed over to my firm ; 1 know 
most decidedly that the goods delivered from our store were the same as the 
sample sent to the Girard House. The claim for short measure and damage 
was allowed by us without mvestigation. I am confident that the whole 
amount of goods in the last bill was delivered; my partner called off the 
yards and I took them down ; that number of pieces was delivered at the 
Girard House, and to the best of my knowledge and belief each piece con- 
tained the due number of yards. 

W. C RICHARDSON, 
Of Lea, Richardson, Tunis 4" Co. 



June 18, 1861 — John H. IViHiams, of the firm of Smith, U iiliams & Co., 
513 Market street, being duly sworn, deposes as follows : 
The goods we sold were sound goods and sold fairly, 1 was introduced to 
Mr. Martin, on Saturday April 20. On Monday 1 took samples to him, and 
received a reply in the afternoon ; he asked what was the lowest, I said fifty- 
five cents, net; he said that he would take about eighty-fo\ir hundred yards. 
The second sale was of the Stafford Mills, at fifty-five cents, two thousand 
nine hundred and sixty-five yards. This was the last sale of satinets. The 
next sale was of blue flannel, all v/ool, marked "F & C ;" Capt. Gibson ap- 
proved of the color and quality of the goods; Mr. Martin was very particu- 
lar in the examination of the goods. He employed Mr. Buzby, who was also 
rigid in his examination ; I only state this to show that he had efficient men 
around him; the goods JMr. Martin bought were of the very best in the coun- 
try. Satinet is not the proper material for the army, but it was the best 
under the circumstances ; 1 know personally, that no better goods could be 
had at that time in the market. The satinets were afterwards closed out at 
sixty-five cents; the price at which I sold ; 1 have never sold any of tlsera for 
less; the price has advanced since. The flannels Isold at forty cents. 1 
was introduced to Mr. Martin, by my partner, and on Tuesday he decided 
on the sale in a private room, and asked if they could be delivered immedi- 
ately ; 1 assented and sent the goods on Tuesday. The bill in the Governor's 
report is an exact copy of our ledger; the goods were cheaper than could be 
found elsewhere. There has been no agreement to make any compensation 
to any one for the sale of the goods; Mr. JMartin never hinted anything of 
thti kind to me; nor did 1 contemplate any such agreement ; we owned the 
goods; we have been paid for them. The flannels we have since sold at 
forty-three cents. 

JNO. H. WILLIAMS, 
Of Smith, Williams S)- Co. 



ON THE ALLEGED ARMY FKAUDS. 13 

JU-NE 18, 1861 — Robt. L. Martin^ being duly sworn, deposed as follows : 

1 have been engaged in mercantile and manufacturing pursuits, in Phila- 
delphia and its neighborhood, for the last eighteen years, but have had no 
special experience in the manufacture of woollen goods, particularly satinets ; 
my experience as a merchant has been mostly confined to domestic cotton 
goods. 

On the 17th of April, at about twelve o'clock, being in Harrisburg on strictly 
private business, 1 was called into the Governor's room, in the State Depart- 
ment, in reference to clothing the troops. I had arrived in Harrisburg that 
Uiorning. There was no solicitation on my part for any LHnployment con- 
nected with clothing the troops. After a little informal conversation, the 
Governor asked me to remain and take charge of these uniforms, or clothing, 
and tiien dictated to his private secretary iny commission in these words : 

" You are hereby authorized to procure, with the utmost dispatch, ten thou- 
sand uniforms for the Pennsylvania volunteers now mustered into the service 
of the National Government, under the advice and direction of Capt. Gibson. 
(Signed) "R. C. HALE." 

1 came to Philadelphia in the 12.55 train, with the Governor and Captain 
Gibson ; on the way the matter was freely discussed about the clothing. — 
According to army usage a uniform for three months' service consists of 
eleven pieces, viz : 

Cap - 1 

Shirts, mixed cotton and wool ,-, 2 

Drawers, pair : ♦ 2 

Stockings, pair - 2 

Shoes, pair , 1 

Blcuse 1 

Pantaloons 1 

Overcoat 1 

it was decided informally that these one hundred and ten thousand gar- 
ments should be manufactured, if not otherwise procurable. It was under- 
stood that this was a sudden emergency, pressed upon the State Government 
by some misunderstanding between the War Department at Washington and 
this Commonwealth. The news had been received only that morning that 
the State must clothe the troops. The first detachment of Pennsylvania 
troops had already passed through Baltimore. I had nothing to do with the 
equipments nor with the blankets; the latter form no part of the uniforms. 
We decided, on consultation, in a great hurry, to take the Girard House, if 
obtainable. The empty hotel was taken that evening. The Massachusetts 
troops marched out the next morning, and the Girard House taken on the 20th, 
and operations commenced that afternoon. The last sale of furniture from 
the Girard House took place that morning, April 20. I, with Captain Gibson, 
immediately organized a force, engaged the assistance of John Hughes, in- 
spector of goods and clothing at the United States arsenal, S. S. Kelly, for- 
merly superintendent at the United States arsenal, as general superintendent 
of the manufacturing. Patterns were obtained from the United States arsenal. 
Also, Neal Campbell, formerly employed at the United States arsenal as in- 
spector of made-up work, was employed in the same department in which he 
had formerly served. Clerks were employed to give out the work, and in 
three days' time there were over fifteen hundred persons at work. Clerks 
were employed to receive the goods before they were made up, viz : W. H. 
Williams, A. G. Buzby. Dan. J. Cochrane was employed, but discharged 
twice; the first time for gross inattention to business, the second time for an 
alleged attempt to levy blackmail on goods received. There were of cutters 



14 REPORT OF THE COMMISSION 

alone nearly one hundred. The grand difficulty was the attempt to do a year's 
work in two Meeks. The highest number employed in the house and out of 
it, was about three thousand. In three or four days three or four thousand 
full suits of clothing were to be ready, as notified by the government. 

Every hour of the day messages, letters, requisitions and telegrams thronged 
the house for clothing. As a general rule, no clothing was given out for less 
than a company, and none for a regiment except at York ; distribution was 
not my department. Towards the last there was some little irregularity in 
the distribution, viz: M'xMullen received caps and other articles. On the 2d 
of May, orders were received to send uniforms to ihe second and fifth regi- 
ments, and after they were sent, the regiments were increased in numbers. 
Clothing was then manufactured as fast as possible, but the great difficulty 
lay in the attempt to conform to the United States clothing, and no army 
goods were in the market ; only nine thousand yards of ai-my blue flannel in the 
market; no kersey, &c. The following form had already been decided on, viz: 
Satinets for pantaloons as the only expedient alternative; New York and 
Ohio also took gray satinets. I myself bought all the goods, and none that 
were not perfect according to sample. The truth is, that no satinet is fit for 
army service in pantaloons. The same objection has been found with this 
material in all the States where used. U ten dollars per yard had been offered 
for United States military goods, it could not have been procured ; as blue 
could not be obtained, gray was decided upon for pantaloons. Personally 
made purchases from the following firms : 

Tredick, Stokes & Co., Frothingham & Wells, Smith, Williams & Co., 
Willing & Coffin, Leonard & Baker — satinets. 

Lea, Richardson & Tunis — cassimeres. 

Temple, Barker & Co., J. T. Way & Co., A Slade & Co.— blue twilled 
flannel. 

William Divine & Sons — blue twills. 

H. & A. Cotnly, Horstman Brothers & Co. — buttons. 

Benjamin Bullock & Sons, Wilcox Brothers & Co., Furness, Brinley & 
Co., Morell, Schroder & Co. — shirts. 

John Hooper & Co., John Farnum & Co. — canton flannel. 

B. P. Williams & Co., C. E. Grafl', agent for F. & N. Jones, Boston — shoes. 
Steiner & Co. — linen thread and cotton. 

H. C. Howell, and Charles Hallowell— caps. 
William Raphael — brown hollands. 

C. A. Thoudium — knit jackets. 

Although I bought by samples, the latter were not preserved ; never had a 
doubt of the excellence of the goods. 1 remember some remarks from the 
cutters, that some of the goods, say fifteen pieces, ran tender, but cannot re- 
member from whom these oroods were received. Received no complaints of 
defective clothing till about the middle of May, viz : that the pantaloons sent 
to camp Scott, were defective ; telegraphed immediately to know how many ; 
answer, eighty-four pair; no defect specified. I immediately sent one hun- 
dred and fifty-four pair to take their place, and to supply other possible defi- 
ciencies. As soon as it was discovered that complaints would be attended 
to, complaints poured in. I was not required to send alternative clothing. [ 
can have no belief, except on sight, of defective army clothing sent from the 
Girard House. The employees for making clothing were paid tlie san)e 
wages as paid at the United States Schuylkill arsenal ; clothiers could have 
done it no better. United States military clothing is a separate and regular 
science. In all cases, with few exceptions, where goods were given out of 
doors, they were given to women who had been accustomed to work for the 
United States arsenal. In some few cases they were given to responsible 



ON THE ALLEGED ARMY FRAUDS. 15 

persons who used sewing machines or employed persons at home. No 
money for work, except about three hundred dollars, passed throusjh my 
hands; it was all paid by the Teller of the Farmers' and Mechanics' Bank, 
throti;:;h an arrano^ement with the State Treasurer. The fourth and fifth 
regiments were supplied from the Girard House, and seven hundred and 
seventy uniforms supplied to the latter. Tiie following regiments were also 
supplied from the Girard House: 

Colonels Lewis's, Morehead's, Nagei's, Lyle's, F. Patterson's, (overcoats,) 
2d. 4th, 5th, 13th, and others, at Camp Scott. Blouses for the 4th and 5th, 
were purchased of Wm. Divine & Sons, but I cannot tell from whom the 
pantaloons were bought. The first supplies went to Camp Scott, and no com- 
plaint was made for a month ; this material was purchased of Frothing- 
ham. Wells & Co., Smith, Williams & Co., Tredick, Stokes & Co., and Wil- 
ling, Cotfin & Co. 

We were told that we should get the shoes from the United States arsenal, 
and Mr. Hale endeavored to do so, but in vain ; and in the mean time, 
while we were waititig, gentlemen were offering their samples; an order 
was given to B. P. Williams, to deliver ten thousand pair like the sample 
approved by Capt. Gibson. Before they were ready, orders came to deliver 
some to the camp. Mr. Charles E. Graff came forward and offered his lot, 
which offer was accepted and the shoes dispatched. It was immediately 
found that by some mistake, a few cases (say about three or four, each 
case containing about 24 or 25 pairs,) had gotten into the lot ; Mr. Graff de- 
ducted the amount from his bill, and the government paid nothing for them. 

Eighteen dollars will not exceed the cost for eleven articles, viz: one cap, 
two mixed cotton and woollen shirts, two pairs canton flannel drawers, two 
pairs woollen stockings, one pair shoes, one blouse or sack-coat, one pair pan- 
taloons and one overcoat. 

Samuel Bancroft, of iMedia, can give information about the blankets com- 
plained of, and with which 1 had nothing to do; they cost one dollar and 
fifty cents a pair; Nagle's regiment was very urgent for clothing, and 1 had 
to give them a few hundred overcoats to mount guard in ; Ellis got some 
clothing that 1 am sure was of Troy satinets; the caps cost seventy-five 
cents a-piece. 1 consider the samples produced and left with the commission, 
as fair specimens of the clothing as it left the Girurd House — having beeu 
sworn to before an alderman, without any reference to this investigation. 

The State could not draw on the U. S. arsenal for shoes; 1 had nothing 
to do with the deduction in B. P. AVilliamb's bill ; it was arranged at Harris- 
burg ; the material was used in the following way : 

Brown cotton flannel, for drawers. 

Cadet jean, for linings of backs of overcoats. 
" cassimeres, nearly all overcoats. 
" satinets, for pantaloons and overcoats. 

Blue kersey, for linings for overcoats. 
" wool flannel, for blouses. 
" mixed twills, for blouses. 

Brown sheeting, for sleeve linings. 
" drills, for pockets. 

Oxford doeskin, for overcoats. 

Blue Mack, blankets, for overcoats. 

1 furnished more than one hundred and ten thousand garments, including 
knit shirts and stockings, which were bought ready made. Exclusive of cost 
of material and the wages of cutters and sewers, but including rent, police 
watching, gas, transportation from Girard House to the R. R. depots and 
armories — in short, the porterage in the city, cost of making boxes, packing, 



15 KEPORT OF THE COMMISSION 

clerk hire, fixtures and incidentals, the cost will not exceed six cents a gar- 
ment. 

I refer to James M. Kelly and Robert Whilden, for the distribution of the 
clothing. 

In making contracts and purchases 1 was never, in any way, influenced by 
partizan motives ; I did not inquire into, nor did 1 care to know the politics 
of the gentlemen with whom 1 dealt. I never referred any one to R. S. Reed 
for contracts in shoes. I never employed Wm. J. VVainwright as an agent in 
the purchase of goods. In my opinion, complaints, to a very great extent, 
would have been avoided if a larger supply of clothing to each man had been 
sent. My information is, that in the United States army twenty-six garments 
are distributed for the first year's service — an ample supply for change of 
garments. Our volunteers cannot be expected to conform as strictly as regu- 
lar soldiers to the requirements of military life, among which is classed, as aa 
important feature, great care of clothing; it is only reasonable to suppose that 
it would have been wiser to have distributed a larger amount of clothing ; and 
especially where the haste and extreme urgency with which the supplies were 
provided are considered, they could not be expected to be as good as the United 
States army cloth, which is especially adapted to the wants of a soldier. I have 
no knowledge of any pay, for work gratuitously done, appearing on the pay roll 
of the house. There was no agreement in reference to any compensation for my 
services. 1 have received no compensation, and have no agreement therefor 
with any parties from whom 1 purchased goods. 1 know of no agreement on 
the part of any employees at the Girard House to obtain compensation or 
commission in the purchase of the goods. There were some goods left over 
of which, of course, I expect to give an account to the State. I have no 
knowledge of any frauds committed to the injury of the State, by any one 
employed at the Girard House, in the late transactions in reference to clothing 
the State troops. 

ROB. L. MARTIN. 



June 19, 1861— S, S. Kelly affirms as follows: 

Residence No. 822 Walnut street ; tailor ; about twenty-six years in business; 
formerly inspector of United States clothing, at the United States arsenal, 
under Mr. Fillmore. I was at the Girard House as general superintendent of 
the manufacturing ; I arranged all the diflerent departments; had nothing to 
do with the inspection of the goods ; I had to look after all the employees in 
cutting and making the goods ; to see that they were cut and made right and 
sewed right. The work after the first iew days was done well. Some things 
that were done at first, and done badly, were done over again. It was some 
days before we could select our good hands. Bad work, so far as possible, 
after the first {gw days, was done over again. The cutters were instructed to 
report all holes in goods passing through their hands. With one exception, 
I think in Col. Lyle's regiment, I heard no complaints at the time. The 
goods were as good as could be obtained for the price at that time. At the 
close of our operations we were making clothing faster and better than the 
United States had ever had it done. I could have guaranteed to turn out one 
thousand suits a day. There was a clashing of authority between Mr. Hale 
and Mr. Martin, one of the main causes of the difficulty at the Girard House. 
I went, on duty the 21st of April, and left, 1 think, on the 12th of May. Under 
my affirmation 1 believe him (Mr. Martin) to be a thoroughly honest man. 
After four day&' notice, or a week at fanliest, we could have turned out a thou- 



ON THE ALLEGED ARMY FRAUDS. 17 

sand suits a day. 1 do not approve of satinets for pantaloons. The out-cry 
against the Girard House was started, I think, by persons who wished the 
transactions to be done by contract. There was no manufacturing going on 
at that time 5 the times were hard and manufacturers had stopped. We were 
ordered to make by the LJnited States standard, which we obtained on Sunday. 
The majority of volunteers were small men, and we only provided for the 
array size. After a while we left off No. 4 size. We even took the measure 
of some very small men, viz: Drummer boys. And also for some very large 
men. The Union shirts are those for government. Not to my knowledge 
was there any wrong done to the government in the transactions at the Girard 
House, and from my position I should be likely to know, if any. Only on 
one occasion that 1 know of was anything stolen from the house, and that 
was by some soldiers, 'there was no unnecessary waste ; of the remnants 
there were about two hundred pantaloons made; they were, of course, of 
all shades. There was not enough of doeskin cassimeres in the market 
to clothe a regiment. Our orders first were for ten thousand overcoats, 
ten thousand blouses, ten thousand pair of pantaloons and ten thousand pair 
of drawers; this latter afterwards duplicated. I think that in single width, 
seven yards and three quarters, and double width, three yards and three- 
eighths, made overcoats ; blouses, little over two yards ; pantaloons, two and 
three-fourths yards; drawers, two and five-eighths. Volunteer work was 
generally drawers. The goods were received by x\Ir. Williams; the boxes 
were then opened and the goods stacked. The cutters would then go in and 
ask for pieces of goods, giving a receipt for them. After the cutters had cut 
them they turned all that was cut to the receiving clerk, and from him Mr. 
Banger received certificate of what they cut, for which a certificate was given, 
on which they drew their pay. The makers then obtained the material, 
already cut, from the receiving clerk. Checks and balances observed in 
every department. 

S. S. KELLY. 



June 19, 1S6I — »/?. G. Buzby, salesman with Lea, Richardson & Tunis, com- 
mission merchants, No. 223, Chestnut street, duly sworn, deposes as fol- 
lows: 

Mr. Richardson asked me if i would go to the Girard House to serve the 
State ; I assented, if I could be spared from the store ; he consented to have 
me go, and I accordingly went on Tuesday, a few days after the house opened ; 
I was placed under Mr. Williams, as assistant receiving clerk, and took down 
the yards of the goods as they were received ; 1 opened the cases and called 
off the pieces; it was not a part of my business to see whether the goods 
corresponded either in quantity or quality with the bills ; after a few days 1 put 
down the amounts in a book, at first on slips of paper, which, if correct, were 
destroyed ; 1 called upon the cutters and told them 1 wanted a portion of the 
amount they took to be measured ; some of them returned me the tickets 
when they found the pieces short; Mr. Williams always received the goods 
and placed the amount in a book ; I had nothing to do with that part of the 
business; 1 never saw nor have I reason to think now that any wrong was 
done in the reception and disposition of the goods. Everything was done in 
great haste, of course not with the precise regularity as in a store ; but I have 
no knowledge of anything wrong; short measure and itnperfectioas v.-ere as 
far as practicable reported. 

A. G. BUZBY. 
2 



18 EEPORT OF THE COMMISSION 

June 19, 1861 — W. H. Williams, affirmed, testifies as follows : 

Eeside in Philadelphia, manufacturer for three years in this city; was 
formerly a clerk of Mr. Martin — he appointed me receiving clerk in the 
Girard House; also purchased buttons and other trimmings. I received the 
goods as they were delivered at the house, it was my office to check the 
bills, and to see that the bills were correct, and to deliver the clothing when 
made up. I handed the goods as they came to Mr. Stockley, the principal de- 
liverer, who delivered to the cutters only. In all cases the goods were ex- 
amined as to their holding out in quantity, and being free from imperfections. 
Deductions were invariably made where deficiencies in quantity or quality 
existed. All the goods received at the Girard House went through my hands. 
All cassimeres and satinets were examined carefully ; the flannels, owing to the 
great haste, were only partially examined, but as much as circumstances would 
permit. Every third or fourth case was examined. The goods were all good, 
except four or five pieces of satinets, which were returned to the delivery room, 
and afterwards given out by mistake to the cutters ; the mistake arising from 
the hurry of business. The bills will show that deductions were made for short 
measure and imperfections. Our system was such that our balances will show 
whether there could be any imposition or fraud in the amount of goods re- 
ceived, and the goods made up and delivered. The goods were fair merchant- 
able goods; those that were imperfect are what are known as ^'-Thirds.''' 
1 had as assistants Mr. Buzby and several boys. J\lr. Cochrane, one of the 
employees, told me that we were each of us in duty bound to have a suit of 
clothes. By we I think he meant himself and myself. He told me to take a 
piece and put a piece aside for him— two pieces in all, of about thirty yards 
each ; the stuff was from Frothingham & Wells, at about $1 10 cents per 
yard. To a:et rid of him 1 gave him an evasive answer; 1 have known him 
on various occasions, and by various artifices endeavoring to obtain commis- 
sions from those who had goods to sell to Mr. Martin ; he never succeeded. 
I informed Mr. Martin of Mr. D. J. Cochrane's conduct, and he sent word to 
me to discharge him at once, and put some person in his place. I refused to 
do it, and Mr. Martin wrote him a letter, which proved to be a discharge from 
the department. I have received no compensation, emolument or reward, 
directly or indirectly, from any party concerned in any transactions at the 
Girard House, nor do 1 expect to receive any apart from the compensation as 
xeceivincr clerk. The opinion was generally entertained throughout the house 
that the first outcry arose from those who were disappointed in not receiving 
the contracts for this clothing. 1 state distinctly that 1 know of no malprac- 
tices carried on at the Girard House. From my position in the Girard House 
there was no one, hardly excepting Mr. Martin, who would be more likely to 
know of any malpractices carried on in the house, and I know of none. All the 
blankets received at the Girard House were fifteen hundred pairs blue blankets, 
which were all made into overcoats; there were besides five hundred blue 
blankets, which were returned to the seller as being too light, 

VV. H. WILLIAMS. 



June 20, 1861— -S. Lco?iard, of the firm of Leonard & Baker, 210, Chestiint 

street, dry goods commission merchants, duly sworn: 

The goods were sold by my partner, Mr. Baker, to Mr. Shaw, an agent of 
JMr. Martin ; I know Mr. Martin saw and examined the goods before pur- 
chasing; the thirty-five cents were not fit, in my judgment, for pantaloons 
for military purposes; I have no knowledge of the disposition of the goods 



ON THE ALLEGED AliMY FRAUDS. 19 

after sold ; we did not solicit the sale; Mr. Martin sent to us ; we sold at cash 
net prices; the same goods ai the same time were sold at thirty-seven and a 
half cents in New York. We received our pay in Harrisburg, nor was there 
any agreement made, or contemplated, to compensate, in any way, any person 
whatsoever for the transactions with the Commonwealth. The satinets were 
strong, merchantable goods, for that price. (Samples of the satinets for thirty- 
five and seventy cents produced.) 

SAMUEL LEONARD. 



June 20, 1861 — C W. Stockley, tailor by trade, at present with Mr. Kelly, 

8'^2, Walnut street, duly sworn : 

I was put in the Girard House by S. S, Kelly, in the room where were the 
satinets, cassimeres, muslins, canton flannels and blue blankets. I re-ceived 
an order from Mr. Banger, a clerk, to deliver goods to the cutters; then re- 
turned the order to Mr. Banger, who transcribed and filed the order. I was 
eighteen days employed, and paid for. I never knew nor heard whilst there 
of any unfair transactions connected with that establishment. I never heard 
the cutters complain of those goods ; in fact some of the cutters told me that 
they had never cut better satinets, and had there been any imperfections, the 
cutters would undoubtedly have known. The majority of cutters were ex- 
perienced men, employed for many years in the large clothing establishments 
in this city. 

C. W. STOUKLEY. 



June 20, 1861 — Robert W hill din ; reside 9 IS Green street; not at present in 
business in Philadelphia; sworn. 

1 was emploped as assistant delivery clerk in room No. 2, Girard House; 
at first employed, as a cutter, at about 4' o'clock on Saturday ; I was cutting 
three days; as far as I know, every thing in the cutting department was con- 
ducted in a way honest and fair to the State ; I saw no attempt on the part 
of any one, to defraud the Commonwealth ; nor have I reason to suspect any 
one ; while cutting, had there been any attempt at fraud, f could have detected 
or observed it. I saw no damaged goods making up; 1 saw some after they 
were made up, that appeared to be weak; it was satinet, and there seemed 
but very little of it. I was a week or ten days at the Girard House, and the 
rest of the time, till £7th May, at York, at Camp Scott. My duty there, was 
to receive the goods or clothing as they arrived; after they came from the 
cars in boxes, they were placed on the camp ground ; 1 tried to deliver ac- 
cording to size, but the press was so great that it was impossible. The 
clothing was only delivered on order to Mr. Kelly; no written orders — only 
verbal from the quartermasters. Capt. Wetherill, when the last goods ar- 
rived, endeavored to force the men to receive the clothing in an orderly^ 
regular manner, but was unable. In the camp, 1 myself saw in several places 
an overplus of goods. The clothing was badly used ; the men would play 
leap frog, and sleep in them. 1 nailed up one hundred and thirty-three pairs 
of rejected pantaloons, and brought them to the city, of which thirty or forty 
I would consider sufficiently good for any man to wear. There were six 
regiments at York; a colonel would bring up his regiment, and at his request 
from the quartermaster, 1 delivered the clothing to the regiment. There was 
such scrambling that it was impossible to deliver according to sizes. 1 saw 
several soldiers who required clothes several inches larger; 1 saw a pair of 



20 KEPORT OF THE COMMISSION" 

pantaloons that had been condemned, which had been burnt on the Teg and 
then torn ; this pair was returned as a bad pair. There was not a particle of 
order preserved in the delivery of the clothing- ; the clothing— blouses, over- 
coats, pantaloons — for a company was made in the following sizes : 

Thirteen No. 1; twenty-seven No. 2; twenty-five No. 3 5 twelve No. 4; 
seventy-seven in all. 

There was more regularity in the distribution in the first regiment than 
in any other. The rest were delivered in the middle of the camp, and the 
Captains of each company grabbed for himself, in spite of all my remon- 
strances. My duties ceased with the delivery of the goods. In all the ope- 
rations, 1 saw no attempt made on the part of any one employed by the Com- 
monwealth to defraud the Commonwealth. 1 never saw but one imperfect 
article, an overcoat, that was of difl^erent shades, which might have arisen 
from its being made by gaslight ; and this coat was not delivered. I saw 
very little ripping in the sewing; as a general rule the sewing was good. 

KOBEKT WHILLDIN. 



June 25, 1861 — James Morrell, Jr., express agent, 34.1 Chestnnt street, Phila- 
delphia, duly sworn, deposes as follows: 

1 at first volunteered my services at the Girard House, and was soon in- 
stalled as superintendent of the sewing, and had the charge of the house above 
the first floor ; I am by trade a practical tailor, but some years ago went into 
the forwarding agency business; 1 superintended only that work that was 
done in the house, not that done outside; the sewing both in and out of the 
house was done in a masterly manner; from my observation there were not 
twenty garments that were made either in or out of the house that did not 
finally pass inspection. The rents in this pair of pantaloons, (those exhibited 
in the '•'■Inquirer'''' ofEce shown the witness,) were never caused by wear, but by 
scuffling; having been in the ranks myself I know how such rents take place. 
There was nothing in the transactions at the Girard House which led me to 
infer that any malpractices were practiced by any persons whatsoever to the 
injury of the Commonwealth, and had there been any the}'' could not have 
escaped me. Under my observation, there was no attempt on the part of any 
to obtain from Mr. Martin any allowance or commission for goods sold 10 
the Commonwealth. 

JAMES MORRELL, Jr. 



June 25, 1861 — James JIP Carter, salesman in the house of Joseph Lea, 128 

Chestnut street, duly sworn, deposes as follows : 

I have no personal knowledge of any transactions at the Girard House. 1 
know of no improprieties in any shape or form connected with the Girard 
House. 

Question by Mr. Cope. Do you know whether any party went to a 
house in Front street or elsewhere, and bought all the blue and grey sati- 
nets for cash or its equivalent, then reconsigned them to the same house, and 
then, fixed his price, limiting the goods at his price, the price of his limit 
being higher than the price he paid, and who subsequently brought a State 
agent who purchased all the goods at the advanced price 1 

Answer. I have never known of such a transaction, and have no reason 
to believe that such a transaction occurred. 

JAMES M'CARTER. 



ON THE ALLEGED ARMY FRAUDS. 21 

June 25, 1861— Meal Campbell, tailor, 1118 South Twelfth street, Philadel- 
phia, deposes on oath as follows: 

Employed as inspector of clothing^ at the Girard House ; employed for years 
by the general government at the United States arsenal, in that same depart- 
ment. I inspected the clothing as it came in, to see that it was in a perfect 
state. It was some of it made well, and some not. All who said that they 
had worked at the arsenal, received work; some even whom 1 had discharged, 
1 found again employed, some even whom 1 had discharged for bad work 
four times. Of course, the clothing that such people made, had to be made 
over again, for no clothing was allowed to pass out of the house that was not 
wearable. They were employed by the three clerks who gave out work. 
1 warned these clerks not to give out clothing to any one whose tickets were 
crossed. Some of the material was good and some was inferior ; the great 
coats were too light ; i know of no malpractices, i have no reason to believe 
that there were any transactions carried on there, whereby the State was in 
any way defrauded. 1 have no idea how many garments passed through my 
hands. The pay-roll was so much a day ; at the last, a general deduction 
was made on all pay. Mr. S. S. Kelly sent for me. I have seen none of the 
clothing since it was returned. Satinet is not the material for army panta- 
loons; it will do for overcoats, where there is no strain. 1 have doubts whether 
these pantaloons (those exhibited at the *'/n<2WiVpr" office shown witness) were 
made at the Girard House ; some of the lining is such as was not used at tha 
Girard House. NEAL CAMPBELL. 



June 1r), 1861 — E. T. Shavj, manufacturer in Germaniown, affirms as fol- 
lows: 

Was employed at the Girard House as chief clerk. My duty was to act 
for Mr. Martin in his absence, — employed by him. { attended to the cor- 
respondence, telegraphing; conveyed his orders through the establishment 
generally. In one or two instances he sent me to purchase some satinets of 
teonard & Baker; about the purchase of the thirty-five cents satinets, a good 
deal of discussion arose between Capt. Gibson and Mr. Martin, but the former 
at last, owing to the great scarcity of the market, advised Mr. Martin to close 
the bargain. The sample shown me of satinets, at thirty-five cents, is the sanne 
that 1 purchased. This, with two cases at seventy cents, is all the purchases 
that 1 made. The thirty-five cents was, 1 think, made up into overcoats. I 
bought one-half of what the house had to sell, and 1 have since heard that the 
remainder was subsequently sold to New York for thirty-seven and a half 
cents, for military purposes. The two cases of the seventy cents which I 
purchased, were all that the house had to sell. 1 believe that many of the com- 
plaints of the clothing, &;c., were owing to the overworking of men and 
the extraordinary haste of the operations, also to the clashing of authority 
and the constant embarrassment of Mr. Martin by Mr. Hale. There was 
no additional pay given for over hours, but to save time, dinner and supper 
were occasionally supplied to those working over hours ; do not think that Mr. 
Martin was pecuniarily benefitted one cent by all the Girard House transac- 
tions, and had it been otherwise, 1 must have known it. 1 know of no mal- 
practices connected with the Girard House operations tending to defraud the 
State. In my judgment, goods proper for the clothing of the men were not 
to be procured in the market at that time. Ihe hostile feeling against the 
Girard House was manifested by Quartermaster Hale, before the complaints 
of the clothing. EDWARD T. SHAW. 



2-2 EEPORT OF THE COMMISSJON 

June S5, 1861 — Wm. Divine, manufacturer, office 15 Bank street, Naudain 

street, Philadelphia, affirms as follows : 

1 furnished goods, similar to these samples, to the Girard House. The 
goods are called Harvey Jeans, and I have manufactured them for over twenty 
years. 1 furnished enough to make the blouses of two regiments. All the 
filling in these goods is pure wool. Not a word about any commission or 
allowance was uttered between Mr. Martin and myself. 1 sold him at sixty- 
five cents net, cash, and have never in my life sold a yard to any one for less. 
Whoever the inspectors or those were, whose duty it was to examine the 
goods, they were exceedingly difficult to please — they were as rigid in their 
examinations as the government has ever been. 1 warrant all indigo blues, 
warp and filling. 

WILLIAM DIVLXE. 



JuxE 25, 1861 — Daniel J. Cochran, 243 N. Seventeenth street, dealing in dry 
goods for the past thirty years, deposes, on oath, as follows: 
My duty, when I first went to the Girard House, was to give advice to Mr. 
Martin, if called upon, in the purchase of goods, and to keep the samples j 
which latter was done at the suggestion of Mr. Martin. I got along very 
well for a day or two. On the second day a large lot of goods was pur- 
chased ; I think the bill was upwards of $20,000 of cadet cassimeres ; they 
were in part delivered on that day. 1 had some five or seven cases opened ; 
a piece of the goods of each case brought forward ; 1 examined the goods par- 
ticularly, and compared them with the samples, which were from Frothing, 
ham & Wells. There being so much difference between the goods and the 
sample, 1 sought for Mr. Martin, but couldn't find him ; [ found Captain Gib- 
eon j Gibson said to me, "My God ! Cochran, you don't mean to say that 
these goods represent the sample!" He asked me what 1 thought the differ- 
ence was ; 1 replied there is from twenty to thirty per cent, less value in 
the goods than the samples; he ansu'ered, that is just about the difference. 
The goods were twenty-seven inches wide, and some of them not very strong ; 
they were sold at one dollar and ten cents, and the satnple even is not worth, 
in my opinion, over ninety. Captain Gibson said, " Dan, i wish you'd cut a 
piece out and keep as a sample." These goods came from Frothingham & 
Wells. Don't remember what kind of ticket there was on the goods ; my 
impression is that they were Bay State. 1 believe the sample of goods now 
exhibited to be the same as the sample given me by Mr. Martin, which was 
the one from which he made the purchase. I cut off these samples in the 
presence of Captain Gibson, and I told him that [ was going to keep them for 
myself, and that he should have them when he wanted them. Mr. Martin 
sent for Mr. Wells ; the latter came, and the two then had a private conver- 
sation. The latter, Mr. Wells, then came out and said to me in an offensive 
tone : "What do you mean, Cochran, by kicking up a row about these goods 1" 
1 remarked to him, that "I have sold and handled more woollen goods than ever 
you did; do you mean to tell me that tliese goods are equal to the sample 1" 
He then turned to me and said, " In fact these goods are the first the mill has 
made, and they have gone on improving, and as you continue to open the cases 
you will find that they will run much better than those already opened." The 
goods lay a short while on the counter where I had them. Mr. Martin said 
nothing about them; finally they were removed, and very shortly they were 
in the hands of the cutters. The whole bill amounted to about twenty thou- 
sand dollars. That same night Mr, IMartin called me into the back room to 



ON THE ALLEGED AKMY FRAUDS. *23 

ook at some blankets, English blue blankets, from five to eight dollars a pair, 
and wanted to know if I thought it would cost too much to make them into 
coats; 1 told him it would be cheaper in the end for the State to give the 
volunteers a good coat. In the course of conversation, he said that he didn't 
want me to remain here only as a clerk, but if things went on well he'd make 
it a good deal better for me. I made no reply* Mr. Geo. D. Parrish entering 
broke up the conversation. 1 retired. 

The next morning about eleven o'clock I was at my post; Mr. Martin came 
inside and said that he understood I had gone into the cutters, and told them 
that 1 had rejected all that lot of goods yesterday ; 1 denied it. Shortly af- 
terwards he offered to change my position ; 1 asked where ; he replied, at the 
other end of the house to receive goods ; this was the next morning. I re- 
fused at first to go, because it seemed a subordinate position ; 1 went out and 
consulted a friend, and concluded to return and accept the position. Mr. 
Williams was receiving clerk, and would rarely let me see a bill; frequently 
invoices would come with only memoranda of the yards and pieces, without 
any prices. The same day that the goods were received from i'Vothingham & 
Wells, Mr. Altemus came to me and told nie, that a certain person had called 
and offered to take all the silver gray satinets, and wanted him to charge 
them at sixty cents to the State clothing department. Altemus told me that he 
did'nt do such business, and that the goods were at fifty-seven and a half 
cents. I told Martin, and at his request sent Altemus to him ; and 1 think 
that the goods were bought, but 1 don't know at what price. 1 am posi- 
tive that Mr. Martin sent this agent, but whether he had commissioned him 
to offer that price, 1 do not know. The agent's name is Williatn J. Wain- 
wright. Mr. Williams wrote a note to Mr. Stokes, to the effect that there 
were no more goods to be examined. 1 showed the note to Mr. Buzby, (the 
note was not secret.) For the first two or three days there were no goods 
either examined or measured, but after that the yards were taken off. I ex- 
amined a bale of blankets and requested Trimble to call Martin's attention to 
their worthlessness. I don't know what disposition was made of them ; they 
come, I think, from Frothingham &; Wells, and were bought by them from 
A. A. Butler; the hitter's name was on each bale in stencil, and one of the 
young men in Butler's store offered to sell Mr. Martin some blankets ; the same 
as those he sold Mr. Wells. I do not know whether Mr. x^lartin complied, nor 
do 1 know the prices offered or obtained; I think that they were returned. 
There was no attempt that I know of at abstracting goods from the house. I 
know of no attempt at dishonesty on the part of any one. 

D. J. COCHRAN. 



July 9, 1861. — John H. Trimble^ 905 Callowhill street, tailor, duly sworn 
de'poser as follows : 

I was employed by S, S. Kelly, as the head of the cutting department, at 
the Girard House, i superintended the distribution of goods to the cutters, 
and then saw whether the cutting was correctly performed. Nearly all the 
goods, except blankets, that came into the house, I examined; the character 
of the goods was in general good ; the goods were bought by sample ; if they 
did not correspond with the sample, they were returned. There was a lot 
of five bales of blankets, which, failing to correspond with the sample, were 
returned. I laid aside one case of satmets as being tender; there may have 
been more than a case; there was enough to make about one hundred and 
forty pair of pantaloons. Through the mistake of Mr. Stockley, this tender 



24. EEPORT OF THE COMMISSION 

Jot of goods was given out to the cutters and made into pantaloons. I do not 
know from whom these satinets were bought. There was also a lot of brown 
satinets that were tender, which, by order of Capt. Gibson, in the absence of 
Mr. Martin, were also given out to the cutters ; not giving them out myself, 
1 cannot say how much there was of them. The sample of goods, brown 
satinets, shown me, labelled Frothingham & Wells, at 65 cts., looks like the 
goods, but the sample before me is of good make. Another portion of this same 
lot of goods I afterwards cut and found them perfect. 1 do not know whether 
the tenderness arose in the manufacture of the goods themselves, or in 
pressing them out after having been made into pantaloons. The pantaloons 
shown me, look as if made out of the material of which I have spoken, as be- 
ingtender; (the pantaloons exhibited at the "/ngwrrcr" office, shown witness.) 
Dan. J. Cochran came to me with a piece of grey cassimere, at $1 10, be- 
longing to the State, out of which he told me to cut him a pair of panta- 
loons, and when finished, not to let Mr. Kelly or Mr, Martin knovtr any thing 
about it. He was discharged that very day, and afterwards meeting him in 
the street, he inquired after his pantaloons, and told me to take them to the 
back entrance of the Girard House, where he would be in waiting to receive 
them. To all his demands 1 replied that 1 had not time. The pieces of goods 
were left on the counter in the cutting room, and were afterwards cut up with 
other goods, for the use of the State. Some ten days afterwards he again 
came to me in the Girard House, and giving me his address, he requested me 
to make him a coat and pantaloons out of that same piece of goods, i made 
no reply, but walked past him. Mr. Cochran was a stranger to me until 
I met him in the Girard House. With the exception of Mr, Cochran, 1 know 
of no attempt on the part of any employees in the Girard House, to defraud 
the State in any way whatsoever. I took his measure; he gave me only his 
initials, and I learned from Mr. Williams who he was. Three days subse- 
quently he was discharged ; why, I do not know. 1 had not informed Mr. 
Martin of his attempt to obtain these goods. With the exception of one 
or two cases of satinets yet in the possession of Mr. Martin, and some small 
lot made-up clothing, I am clearly of the opinion that all the goods brought 
to the Girard House were made up for the benefit of the State. 

J. H. TEIMBLE. 



July 27, 1861 — Robt . B . Kepner , book-keeper, 804. Depot street, Philadelphia, 

affirmed : 

Employed as ticket clerk in the Girard House; issued tickets for work at 
the instance of Mr. Kelly ; and the work, when received, was inspected by 
Mr. Campbell, and if correct, 1 put the tickets on file and gave the checks for 
the wages due on them. Employed from about April 20 until the latter of May. 
Also assisted in making out the account of the certified amounts of the bills. 
There might have been an improvement in the system, but everything was 
conducted in so hurried a manner, that it was impossible to foresee all wants. 
There was at first an irregularity in the issuing of the work and tickets, 
whereby, in one or two instances, the same parties obtained work tv/ice on 
the same ticket. A private mark was adopted to indicate that no more work 
was to be given to the holder of the ticket. In one or two instances the pri- 
vate mark was disregarded, and I was obliged to issue work on marked tickets. 
I was ordered so to do, in one instance, by Mr. S. S. Kelly, who had already 
promised the work to the poor woman, without knowing that her work had 
been condemned. There was sometimes irregularity in issuing the trimmings^ 



ON THE ALLEGED ARMY FEAUDS. 25 

whereby some women fraudulently obtained more of them then was their due 
for the amount of work on their tickets. On the 20th of April, for a few 
hours, I was receivinsr clerk, and took down the number of yards and of pieces 
of goods as they arrived, and these amounts, on slips of paper, I handed to 
Mr. Stokes. The magnitude of the operations demanded this hurry, and the 
irregularity was consequent thereon. With the exception of the few cases 
above alluded to, I know of no fraud against the State, committed by any 
persons at the Girard House, connected with the clothing of the State troops. 

KOBT. B. KEPNEK. 



BLANKETS. 

Jl'Xe 18, 1861 — Henry R. Lewis, duly sworn, reside No. 11-3-1 xMarket street : 

Been in furniture and car business some time; 1 know the firm of Du Had- 
way & Dodson ; 1 know that there were contracts between this firm and the 
State government; he told me so; I have had no conversation M'ith him 
about these goods ; it was Mr. Dodson ; he showed me a bill ; he did not men-, 
tion the circumstances of the transaction; he told me that he had sold one 
bill of eleven thousand dollars, or about that, and afterwards another bill; 
he spoke not of profits made in this sale; he did not speak of any others than 
his own house as partaking in the profits ; he told me that he had sold a bill 
of goods ; 1 did not pay much attention to it ; he said nothing about the price j 
he was in a great hurry ; 1 went to the depot to see the lot of goods ; they 
were counting the bales at the time; he did not tell me what he calculated to 
make bj^ them ; they were blankets ; I don't know what kind of goods — they 
are in the cloth business ; sometimes, 1 think, they import ; 1 think that 1 have 
heard rumors, but no knowledge, of this firm sharing with ether parties In 
the profits arising from the sale of these blankets ; 1 know of no other trans- 
actions in reference to the sales to the State ; I believe him (Mr. Dodson) to be 
an honest young man ; 1 have only heard rumors, but know nothing from cer- 
tainty ; would willingly tell if I knew anything; he said that he had an over- 
stock ; he hadn't them on hand and must have bought them wherever he could 
lay his hands on them. 

H.R. LEWIS. 



June 25, 1861 — George W. Gibbons, merchant, 127 Chestnut street, Philadel- 
phia, affirms as follows: 

I was called to Harrisburg through Col. Wright, aid to the Governor, to 
inspect the blankets furnished to the troops. Some blankets were shown me 
which came from Philadelphia, and about Vv^hich there has been so much 
trouble. 1 was only shown the samples, not the lots ; was also shown a grey 
blue blanket purchased from Morgan in New York. 1 should judge that it 
weighed about eight pounds — in these blankets the heavier the weight the 
poorer the articles. Col. Wright said that these blankets were three dollars 
and seventy-five cents; under the circumstances of the time three dollars and 
fifty cents was what 1 should think a fair price. My presence in Harrisburg 
was merely a matter of friendship to Col. Wright. Mr. Shewell's, (of the house 
of G. B. Keese 6c Co.,) valuation differed from mine in about two per cent.; 
his valuation was net — mine was on time, subject to discount. There was 
also another lot of Morgan blankets which both Mr. Shewell and myself con- 



26 REPOKT OF THE COMMISSION 

demned, and which I believe were subsequently returned. I felt fully satisfied 
that on the part of all parties in Harrisburg there was a becoming' desire mani- 
fested to do justice to the State. The prices of the last lot were, as a general 
thing, too high. More recently f bought the blankets for the fourth and fifth 
regiments. I bought blankets from Alf. Slade, and sent them to Media. 1 
also supplied M'Mullen's men with the regular army blanket made by Ban- 
croft, weighing five and a half pounds each. The specimen of blankets shown 
me that came from Tredick, Stokes & Co., I judged at the time to be worth 
one dollar and fifty cents a pair, but not fit for the purpose, although worth 



the price. 



G. W. GIBBONS. 



June 26, 1861 — Jabez C. Du Hadway, of the firm of Du Hadway & Dodson, 

cloth dealers. Second- and Market, affirms as follows : 

I had a contract with the State for furnishing blankets to the volunteers* 
to the amount of seven thousand pairs, and we furnished six thousand two 
hundred. A gentleman named Frank Nicholson, stove dealer, who was at 
Harrisburg, telegraphed to our firm to come up to Harrisburg, as there was a 
probable market there for our blankets. On the receipt of this despatch, one 
of the firm went up with samples, accompanied by a friend named Joshua 
Kames. I requested Mr. Karnes's influence, knowing his intimacy with the 
authorities at Harrisburg. Thej-- received an order lor three thousand pairs 
blankets, which were delivered in Harrisburg, April 22d ; the date of the 
order was two or three days previous. I think that there were other samples 
exhibited at Harrisburg at the same time, from other houses. The contracts 
were made with two or three parties, viz: Mr. Biddle and Mr. M'Coy, Quarter- 
master. I think the Governor gave his consent to the order; the contract 
was made, I think, in the presence of the Governor and Mr. Biddle. The last 
one certainly was, and 1 think the first also. The price agreed upon, was 
three dollars and fifty cents per pair ; there was a deduction, and the State 
paid three dollars and seventeen cents, and one dollar a piece for the wrap- 
pers. The deduction was made at the instance of John A. Wright. After the 
delivery of the blankets, Mr. Wright, the adviser of the Governor, objected 
to the bill on account of the price, not on account of the quality, and sug- 
gested an arbitration, to which we agreed. The (iovernor appointed jMr. 
Atwood, of the firm Atwood, White & Co., to appraise the blankets, and Mr. 
Atwood called to his assistance Mr. White, of his own firm, and Mr. Geo. D. 
Parrish. The samples were sent to this city and appraised here. Our sam- 
ples submitted at Harrisburg, and on which the contract was predicated, con- 
sisted of five or six blankets taken from our lots. Mr. Wright alone objected 
to our bill. The arbitrators allowed us fifty cents a pound. Nine-tenths of 
the blankets were blue greys, and the rest brown greys, with exception of one 
bale, which was a gray, with a small scarlet stripe. After the blankets were 
already shipped, Mr. Hale stopped the cars, and telegraphed immediately to 
the Governor in Harrisburg, and the answer came in about an hour, to send 
up our blankets, specifying them as the Kames blankets. I know of no rea- 
son Why the Governor so specified them, except that Mr. Kames accompanied 
J\lr. Dodson when the contract was made. Mr. Kames had no pecuniary in- 
terest in the sale of the blankets. After the sale was over, 1 loaned Mr. 
Kames two thousand dollars, for which I took his due bill, knowing him to 
be an irresponsible man. 1 have loaned to i\'Ir. Kames before, and have been 
re-paid by hira. The average cost to us of the blankets sold the State, was 



ON THE ALLEGED AKMY FRAUDS. 27 

two dollars and eight cents. The average quality of blankets sold, was equal 
to the samples on which tlie sale was predicated. The inferior grade was 
worth less than 1 got for tbcm, and the superior was worth more. We swore 
to our bill after the arbitration, and were paid in city funds. Mr, Hale said 
in efiect, that he stopped the cars on account of alleged irregularity in the 
sale conflicting with his department. I know of no transactions connected 
with the clothing of the troops whereby the State was in any way defrauded. 

J. C. DU HADWAY, 
Of Du Hadway Sf Dodson. 



June 26, 1861 — Thomas E. Ashmead, of the firm of Lewis & Co., commission 
merchants and importers, 126 Chestnut street, sworn, deposes as follows : 
"We made no sales to the State directly, for the clothing of the volunteers, 
although at the time of shipment we inferred from their address and destina- 
tion, that they were destined for the State. We sold blankets to Du Hadway 
& Dodson, for the following prices and in the following quantities : About 
thirteen hundred pairs of blankets, from $2 00 to $2 oO per pair 5 Fthink, less 
five per cent, for cash ; none higher than the latter price. The prices were 
of course somewhat higher than ordinarily, owing to the tariff and the times ; 
they do not vary much now from that standard. This sale was made abou t 
the last week in April — in weight about 5 and 6 lbs. per pair. This was the 
only sale with that firm. The blankets were ail wool. 1 know of no trans- 
action connected with the clothing of State troops, whereby the State was in 
any way defrauded by any person whatsoever. Shoddy enters largely into 
the composition of nearly all common imparted grey blankets. 

THUS. E. ASHMEAD, 
Of the firm of Lewis S)- Co. 
Caleb Cope, Esq., 

Dear Sir: — The date of Du Hadway & Dodson's purchase of blankets, 
was on April 22. 5 per cent, disct. ofl' for cash. One thousand three hun- 
dred and forty-five pair, at from $2 to §2 50 per pair. 
Very respectfully, yours, 

THOS. E. ASHMEAD, 
Of Lewis S,' Co., 126 Chestnut street. 
Philadelphia, June 26, 186 L 



June 26, 1861 — John P. White, merchant, of the firm of Atwood, White & 
Co., 4'36 Market street, duly sworn, deposes as follows: 
1 know nothing of any blankets purchased by Da Hadway & Dodson. A 
letter was addressed to Mr. Atwood by Governor Curtin, requesting him to ap- 
point two others to appraise certain samples of blankets which were sent to 
our store about the second of May ; i\Ir Atwood appointed myself and Mr. 
Geo. D. Parrish ; we proceeded to give the value of the blankets at that time, 
a six pound five ounce blanket 5 we valued them at tliree dollars and 
seventeen cents a pair, being fifty cents a pound, an advance of fifteen cents 
per pound to what the same blankets could have been bought a month pre- 
viously 5 there were about six pairs of blankets, and all of one quality j they 
looked precisely alike, as if they had come out the same bale ; nor did the two 
gentlemen who 1 understood were Messrs. Du Hadway and Dodson, and had 



28 REPORT OF THE COMMISSION 

been i-eferred to our store by Governor Curtin, pretend that these blankets 
were different articles; we supposed that these sannples represented a certain 
grade of blankets ; we did not know the extent to which our award was to 
be applied; we were only asked to value these samples, which we did to the 
best of our ability, and simply to oblige the Governor. They were of a blue 
grey shade. 

JOHx\ P. WHITE. 



June 26, 1861 — Andrew Jl. Butler^ commission merchant, 32 S. Front street, 

duly sworn, deposes as follows : 

I have indirectly furnished goods for the benefit of the State. I sold them 
to parties who told me that they had contracts with the State for such 
goods. The goods were blankets. The sales were made to Du Hadway & 
Dodson. I have sold them to other houses; to Frothingham & Wells; but I 
do not know whether the latter house had any contract with the State at the 
time of sale, although they afterwards told me that tlie goods were for the 
State. Thej?- had our marks on them. Those to Du Hada-ay & Dodson were 
in weight and price as follows: Brown-grey and bluegray, in weight from 
five to five and a-half pounds per pair, all wool, at one dollar and sixty cents, 
less five per cent, for cash ; they had " shoddy" in them, by which 1 mean 
all kinds of common wool, old woollen garments, old woollen rags and sweep- 
ings and scrapings from mills, which is worked up like new wool, dyed and 
re-spun. These blankets are sold by the pair and the price regulated by the 
weight. We sold between seven and eight hundred pair of these blankets to 
Du Hadway & Dodson. These same goods 1 could have sold two days later 
at a large advance, say those for $1 60 at from $2 25 to $2 .50, to private 
parties ; the present value is about two dollars per pair ; they were of foreign 
production and a perfectly sound article. This sale to Du Hadway & Dodson 
was made on April 22; on the 21st, one of the firm, Du Hadway, in company 
with Joshua Karnes, called at my residence to learn what blankets 1 had on 
hand. This was Sunday evening, and 1 gave him the refusal of the blankets 
till the next morning. The next day he told me of the contract with the 
State. That evening I did not know who M.Y. Karnes was, but recognized him 
the next day, and after he left the store 1 learned who he was. I know of nxj 
agreement between the parties, other than a fair business transaction, as far 
as I am concerned. Mr. Karnes examined the goods with Du Hadway, and 
complained of the price, and said that he had seen, and, in fact, purchased 
other blankets for less, viz: Of Geo. B. Reese & Sons, a six pound brown- 
gray blanket for one dollar and fifty cents. 

The goods sold to Frothingham & Wells were as follows: Blue blankets 
of foreign make, at from three to four dollars a pair; but none higher than 
the latter price. They have since told me that they had bought blue blankets 
from other parlies also. 1 have no knowledge of any transaction in the 
clothing of troops whereby the State was defrauded. 

ANDRE Vy A. BUTLER. 



Jtoe 26, 1861— L. Shewell, salesman of Geo. B. Reese, Son & Co., No. 230 
Chestnut street, importers of English goods, on oath, deposes as follows: 
Sold no goods directly to the State, but sold some blankets indirectly to 

the Stale. They were sold to Du Hadway & Dodson, J. R. Campbell, and 



ON THE ALLEGED AKMY FRAUDS. 29 

Sharpless. I suppose we sold about a thousand pair to Du Hadvvay Sc Dodson, 
in prices ranging from one dollar and fifty cents to three dollars, subject to 
discount, for cash. Campbell got about two hundred or two hundred and fifty 
pair, the price about three dollars per pair. 1 was summoned to Harrisburg 
by the Governor, to examine some blankets and the bills for them. I went 
to the camp with Mr. J. A. Wright, and found the goods in a very bad con- 
dition, owing to exposure to the weather; they were in a shanty with a very 
leaky roof; it was with difficulty I could find a dry pair to weigh ; the knit 
jackets were in the same condition, and 1 remarked their ill condition to some 
one near. They were. blue grey blankets, and sonje were drabs, such as are sold 
usually to the South ; they were suitable to the purpose for which they were 
purchased. 1 onlj'- examined the New York bills, and among those there 
were some put down at eight pounds, which i found to be only seven, and 
damp at that ; it was impossible to find a dry pair to weigh. In the second 
bill, I was called upon by J^.lr. Gibbons to examine and appraise the goods. 
1 found a great overcharge in this bill for the same goods, marked at a lower 
price in the first bill. While at Harrisburg, the Governor expressed himself 
as very desirous to have all these bills rigidly examined, and a thorough in- 
vestigation. 1 have no knowledge of any fraud connected with the clothing 
of the State troops, committed >in any way by any person whomsoever, to the 
detriment of the State. 

L. SHEV/ELL. 



COFFEE. 

JUi\E 18, 1861 — D. J. Chapman ; place of business, 460 Dilwynn street ; cof- 
fee roaster — about eleven years in the trade, duly sworn, deposes: 
Mercer & Antelo applied to me to have a certain amount of coflee ground 
for the State; one hundred and sixty-five bags. On the 22d of April we re- 
ceived the coffee; it was Kio coffee; can't say whether the bags were all of 
one mark ; about one hundred and sixty lbs. in a bag. 1 did not examine 
the coffee, except one lot, both before and after roasting. There were twenty 
bags in the lot I examined. I called to see the man whom I employed to 
roast it, and asked him about it. His name was George Kelly, No. 415 Dil- 
wynn street. It was roasting at the time. He condemned it; so would any 
who had anything to do with it. We were all of one mind with regard to it ; 
we had no suspicions previously ; 1 did not roast a bag of it ; we have sam- 
ples of it. I think the coiTee was "hidey ;" it had a tainted smell while 
roasting; it's the only taint that 1 know that will cling to cofl^ee ; the grain 
is very fair, but the looks are not enough ; it was a sightly article. Mr. Gra- 
ham did not deny that the sample I showed him, was different from what he 
delivered to me. Any dealer in coffee, any grocer, would have known that 
that coff^ee was bad ; we discovered its unsoundness before we roasted it; the 
coffee roaster discovered it as soon as he opened it. It was not my business 
to go to Antelo & Mercer; the cofl'ee roaster musn't stand between the buyer 
and seller. I proved that one hundred and nine out of one hundred and sixty- 
five bags were bad ; I knew that it was for the army ; it would be hard to say 
how it was damaged ; I have roasted hidey coffee before; we do what we are 
ordered ; if told to mix qualities, we do it — otherwise not. It will lose fif- 
teen or sixteen per cent, \veight in roasting. Some cylinders will roast a 
bag at a time. It w^as returned into the same sacks. After roasting and 
grinding it increases in bulk, perhaps one-third. I doa't think that it was of 



30 EEPORT OF THE COMMISSION 

a merchantable character; I would'nt buy such coffee; some was offered a 
few days before, of the same quality. I was offered by Graham's young 
man, this same coffee, not inany days before, and refused it at any price. 1 
went to his store and was informed that he had sold it to the State. It was 
on the twentieth of April, and iVIr. Graham reprimanded me then for con- 
demniiijy his coffee. I should judge that twelve and a-half, or thirteen cents 
was ab(jut the price of a prime article at that time. There appeared to be 
no controversy between Graham and Mercer & Autelo. Ic was hawked up 
and down Third street, before Mercer & Antelo bought it, and several whole- 
sale men have told me that it was rejected as bad, as damaged colfee, par- 
ticularly at that price. 
Refer to coffee roasters: George Kelly, 415 Dihvynn street. 

Do. John Bresinger, New Market, south of Callowhill. 

(Samples.) J. L.. Bowles, Second above Race street. 

J. O. Thornley, Third below Federal. 
(Samples.) Thornley & Ryan, 4-19 Carpenter above Fifth street. 
Andrew M. Graui, farmer, at Market and Arch, Sixth 
and Seventh streets. 

We charge fifty cents a hundred lbs. by green weight. Coffee will become 
damaged by guano, with a wall between. That coffee sold to the State gov- 
ernment, was damaged and not worth half the price. It was not burnt in 
the roasting; I knew that it was damaged before roasting, when it was 
offered to me; Mr. Graham must have known it too. It was offered to me 
by Mr. Graham's salesman. The man reported to have hawked that coffee 
round, is John Culin, Front below Chestnut street. 

D. J. CHAPMAN. 



June 19, 1861 — Wright Thornley^ of the firm of Thornley, Coulter & Finch, 
reside in Philadelphia, place of business. No. 419 Carpenter street, coffee 
roaster by trade, duly sworn, deposes : 

We received some coffee from James Graham, Letitia court, to be roasted 
and ground and shipped to Harrisburg to Governor Curtin ; we made out our 
bill to Air. Chapman, who paid us; we received fifty bags; there were ten 
bags pretty good coffee; we do not examine the ship marks ; the other forty 
bags were damaged coffee; it seemed to have been damaged by fire, where per- 
haps iuuns had been burnt ; it seemed to have been damaged by smoke or soot, 
or it might have been " At/e^ ;" no grocer in town would have bought it; it 
would not sell at retail ; I never saw Mr. Graham; we condemned it as soon as 
the bags were opened ; some of us remarked that this would make the Volunteers 
fight if anything would; received the coffee Monday morning; we heard no 
remark concerning the coffee before we came in possession of it ; it was 
roasted and ground in good order; as soon as the coffee was opened I said to 
my partner "there will be complaints of this coffee at Harrisburg, and as they 
will lay it on the roaster, 1 will keep a sample of it;" i took this very sample 
from one of the bags and put it in the safe ; the coffee has been according to my 
opinion intentionally colored to make it more saleable; I did not keep any 
sample of the good bags ; the other coffee was not of this color yet had 
the 'same smell in roasting ; on my oath we returned this coffee as we received 
it ; the damaged coffee, even if we had a market, I would not have given more 
than four or live cents a pound for. 

WRIGHT THORNLEY, 
Of Thornley Sf Co. 



ON THE ALLEGED ARMY FRAUDS. 31 

June 19, 1860 — George Kelley, residence 415 Dilwynn street, affirms as follows: 

Coffee roaster by trade; in this business in the city for about nine or ten 
years; employed by Mr. Chapman to roast and grind about twenty bags; 
the order from Mr. C. was upon James Graham & Co.; when the roasting 
began, 1 said to my workman that this was strong coffee ; it might be a mer- 
chantable article for some people; I would not buy it ; being weak in the 
chest, I was forced by the smell to leave the place ; from the appearance I 
should not say that it was damaged by water ; (sample brought by Mr. 
Thornley shown witness;) this looks like the same coffee; this has been 
through some process to change the color ; the coffee 1 had had not this same 
polish; it was as dark but not soshiney; since 1 have been in business I 
have never smelled anything like this in the roasting; good Kio was ranging 
then from thirteen to thirteen and a half in small quantities; in large quanti- 
ties about twelve and a half cents, on four montiis' credit; this coffee I 
wouldn't have given more than six cents per pound ; if carefully packed, 
ground coffee might keep two or three months ; the aroma would go but not 
the strength; the smell, when roasting, was of a smoky, sooty nature ; I do 
not think that it was hidcy coffee; I did not discover this smell until it was 
roasting ; have previously roasted cofflee that had been through this greening 
process, but never found that it gave out such a smell. 

GEORGE KELLY. 



June 19, 1861 — William S. Bowles, residence 118, Thompson street, affirms 
as follows : 

Coffee roaster, been in that business twelve years, in Philadelphia. Re- 
ceived twenty bags from Mr. Chapman, to be roasted and ground. It came 
from James Graham & Co., Letitia court. When first opened it looked un- 
usually dark and smelt kidey. 1 told my father that there would be a fuss 
about it, and that 1 would keep a sample of it, (sample produced.) We brought 
it from Graham's. 1 knew that the fault would be laid to the door of the 
coffee roaster, so I kept a sample. It made the men sick while roasting it. 
1 had to go out in the yard for fresh air, (Thornley coffee shown witness.) 
This has been through a polishing process, additional to the process through 
which that 1 received had been through. It smelt of hides, and while roast- 
ing, looked as though it had molasses on it. A semi-liquid substance ap- 
peared to exude from it. When ground, if kept in a dry place and well 
packed, it will keep for a year. Jf packed in a warehouse, in bags, it would 
be likely to lose its strength. We had fifteen good bags from Roberts <& 
M'Alister, received at the same time. Mr. Chapman had nothing to do with 
this last coffee. It (the bad coffee) was not worth a cent. 

WM. S. BOWLES. 



July 9, 1861 — James Graham, grocer, Nos. 20 and 22 Letitia court, affirmed. 
We sold a lot of coffee to Mr. Antelo, but did not know that it was for the 
use oi the State. It was Rio coffee for roasting, which is of an inferior 
quality ; I sold about one hundred and sixty bags. Tliere had been no com- 
plaint made against this coffee prior to this sale. The higher priced of this 
coffee had the strong peculiar odor of Rio coffee. I sold this as a sound mar- 
ketable article, and believed it to be such. On hearing of complaints, we went 
to Camp Curtin, and found the coffee sold by us ; we recognized it by the 



3-2 EEPORT OF THE COMMISSION 

bags. We asked in all directions among the men, and in no case did we 
hear any complaints, only surprise, that such questions as we put should be 
made. This seems to be the coffee which I sold, (Thornley & Bowles's sam- 
ple shown witness.) The same samples by which 1 bought the coffee, 1 sold 
it by, and those samples remained at Field & Keehmle's, and were submitted to 
Mr. Antelo. It was in my possession only a week or ten days previous to 
tlie sale to Mr. Antelo. The samples, with no prices attached, were shown to 
Mr. Chapman, and he objected because it was too dark ; he said no word 
about its being " Azc/e^," until he gave his testimony in iMr. Antelo's office. 
The peculiarity of this coffee is, that it has a smokey flavor, which is thrown off 
in roasting, and by no means discernible in drinking ; it is not hidey coffee ac- 
cording to my opinion. We would have sold this coffee on the day on which 
we sold it to Mr. Antelo for cash, at 12^. 

JAMES GRAHAM. 
J\Ir. Grakam re-called — July II, 1861. 

After purchasing the coffee, we found that we could not make a profit on a 
number of bags of a certain mark, owing to its peculiar smell and color, and 
on representing this to the New York consignees, we received a reduction of 
half cent per pound on those bags, amounting to ninety-one, in money, $72. 
The coffee complained of, even after this deduction, cost us a cent more per 
pound, than the other marks. The whole average cost of all the marks, was 
about lis cents. At the time of sale, the market had materially advanced. 

JAMES GRAHAM. 



July 9, 1861 — William JVewcli, commission merchant. No. 109 South Front 

street, affirms as follows : 

A sample of coffee was shown to me by Mr. Field, before it came from 
New York. There was nothing about it that struck me as very peculiar, ex- 
cepting what is called a hidey smell, which arises, in my opinion, from the 
soil where it is grown ; any smell caused by hides would evaporate on ex- 
posure. This sample (W. Thornley's) has been through my process, and I 
have no doubt but that it is the same which was shown me by Mr. Field. 
Mr. Graham, of Letitia court, afterwards, on March 28, asked to submit ten 
bags of coffee to my process, which I did, but without any improvement in 
its quality. The process is for the purpose of cleansing coffee from foreign 
impurities ; it deepens its color only slightly. The cofiee is dried by heated 
cylinders, so that all dust or dirt adhering to it is thrown off. The sample 
appears to me now to be worse in quality than the original sample shown to 
me by Mr. Field. This blackness, I presume, was put on in Rio, to make it 
more marketable ; it is said to be done sometimes with burnt corncobs or 
gunpowder, and other artificial means. 

\VM. NEWELL. 



JaLY 9, 1861 — Anthony J. Antelo, No. 37 and 39 S. Water street, commis- 
sion merchant, duly sworn deposes as follows: 

On 20th April, Mr. Mercer, president of Farmers' and Mechanics' Bank, 
sent for me and told me that Gen. Hale wished for some one to send provi- 
sions to Harrisbiirg. 1 decided to undertake the business, but without any 
commission, it being for the State, and told Gen. Hale the same. I im- 
mediately purchased pork from Butcher & Co., at nineteen dollars a barrel, 



ON THE ALLEGED ARMY FRAUDS. 33 

being a reduction of a dollar, by buying it cash on the credit of our firm. 1 
did tlie same with the biscuits. I also bought vinegar and rice, and then went 
to Field & Keehmle for coffee. They spoke of James Graham, of Letitia 
court, as having a good lot of coffee, samples of which were shown to me. 
{ proposed purchasing the coffee, but having a lot of sugar consigned to me, 
samples of which were in the hands of Field «Sc Keehmle, and which had been 
shown James Graham, 1 concluded, if possible, to exchange the sugar for 
the coffee at fair market prices, which prices were fixed by the brokers, and 
were as follows : 

Coffee at 134 cents. 

!<ugar - at 5^, 5|, 6 cents. 

The only advantage which my firm obtained was the commission on the sugars, 
which would have been obtained at any time, and the advantage of a sale 
equivalent to cash. After the sale was effected, we employed Mr. Chapman 
to roast and arrind the coffee, to whom we gave an order on Graham & Co., 
of Letitia court, for the one hundred sixty-five bags of coffee, with directions 
to have the same roasted and ground, and shipped to A. G. Curtin, Harris- 
burg, by Tuesday the 'lid of April. On the 2ith, Mr. Chapman presented 
his bill, which was paid, and I never heard anything against the coffee till 
within a few weeks, when I immediately instituted inquiry, and found, to my 
surprise, that the coffee roasters looked upon it as an inferior article. 1 im- 
mediately called upon Field & Keehmle, the brokers, and obtained from them 
the subjoined certificate. The coffee roaster made no mention of the inferior 
quality of the coffee at the time of the pajniient of his bill. I purchased it 
for good coffee, and, not being a dealer in the article, 1 depended on Messrs. 
Field & Keehmle for its conformity with the samples. 1 never heard until 
from Mr. Chapman, that this coffee had been offered to other parties and re- 
fused. I am unable to say whether the samples exhibited conform to the 
samples by which 1 made the purchase. [Thornley's and Bowles's samples 
exhibited to witness.] On that day I purchased some §13,000 of provisions at 
a saving to the State of eight hundred dollars. 

On the following Monday I was informed by Gen. Hale that 1 had been 
appointed Assistant Commissary, an office which I reluctantly accepted, and 
continued acting in that capacity until the following Saturday, when the 
United States Commissary was appointed. All the purchases made during 
this period were made under the direction of Gen. Hale. I know of no trans- 
actions on the part of any one tending to defraud the State in the late pro- 
visioning of the State troops. 

A. J. ANTELO. 

(duplicate.) 

No. 6,303— Date, April 20, 1861. 

Sold by order, Jas. Graham & Co. to Mercer & Antelo, one hundred and 
sixty-three bags Rio coffee, at thirteen and a half cents, four months' credit. 

S— 68 91 

M W— 19 39 

T B-6 33 

163 
FIELD & KEEHMLE, 
Brokers, J^o. 79 and 81 Sout/i Front St. 

AVe hereby certify to the foregoing sale note as a correct copy of the ori- 
ginal, rendered at the time of the purchase and sale; and we further certify 
3 



34 EEPORT OF THE COMMISSION 

that the samples by which the sale was made were of sound merchantable 
coffee. 

FIELD & KEEHMLE, 

Brokers. 
Philadelphia, Sd June, 1861. 

We hereby certify that we delivered the above one hundred and sixty-three 
bags of Kio coffee, by order of Mercer & Antelo, to J. D, ChapiTj-an, coffee 
roaster; that said coffee vyas sound and same as samples in the hands of 
Field & Keehmic-, 

JAMES GRAHAM & CO. 

Philadelphia, June 3, 1861. 



July 10, 1861 — Samuel Field, of Field & Keehmle, meFchandize brokers^ 
Front and Walnut streets, duly sworn, deposes as follows : 
Mr. Graham brought a sample of coffee to our ofRce and told me to put it 
in ihe market. It was of a rather dark color and dull appearance. I sug- 
gested to him that it would be as well to try a few bags in Mr. Newell's mill, 
a suggestion caused solely by its appearance, not by its odor, it was done, 
and Mr. Graham told mc ihat it did not improve its appearance. Wlien the 
sample was first brought to me, I noticed that it had a smoky odor. The 
coffee was at that time in New York, and Mr. Graham represented himself a» 
having purchased it. This smoky odor is of not unfrequent occurrence, nor 
would it be generally noticed. The sample had probably been on our tables, 
before sold to Antelo, about two weeks. I believe that the owners in JN'ew 
York made some reduction on this coffee to Mr. Graham, on account of this 
f:moky odor; this was told me by Mr. Graham, but did not mention to what 
amount. This happened, perhaps, a week before the sale to Antelo. I showed 
the sample to J\lr. Newell, and asked i'f his process would improve it; solely 
to improve its appearance. The samples never left our office to my know- 
ledge. The first intimation that I had of its inferior quality was from a news- 
paper article, and we dispatched :\lr. Frank Field, a member of our firm, to 
Harrjsburg, to investicale the complaint. 

SAMUEL FIELD. 



July 10, 1861 — William C. Keehmle, of Field & Keehmle, merchandise bro- 
kers, Front and Walnut street, atfirmed as follows: 

1 sold some coffee to Mercer & Antelo, which I subsequently learned was 
for the use of the State; Mr. Antelo came to me and wanted two hundred 
bags of coffee for roasting ; while conversing with him, Mr. Graham came 
in, to whom 1 referred Mr. Antelo, as the owner of a lot of coffee of v.'hich 
we had samples; Mr. Graham's lot of coliee, of about a hundred and sixty 
bags, was soJd to tlie latter for thirteen and a half cents; no mention that i 
remember was made of this coilee being for the State ; as regards the pay- 
ni6ni, Mr. Antelo having some sugar, and Mr. Graham being willing to trade, 
it was agreed between the two on the prices, suggested in a measure by Mr. 
Field, to exchange the cufiee for the sugar; 1 sold it i/i good faith as a sound, 
merckfmtable article ; these samples, (I'hornley's and Bowles's) resemble the 
coffee in appearance. At the time of the sale I had never spoken to any one 
about the coffee ; the samples had been in our possession; 1 think, only a few 



ON THE ALLEGED ARMY FKAUDS. 35 

days; none but superior qualities of coffee are submitted to Newell's clean- 
sing process, which process is solely for the latter purpose, and it, by no 
possible means, changes the quality of the bean ; hidv.y coffee arises solely 
from the nature of the soil wliere it is grown. Having lived in Rio Janeiro 
for fifteen years, I assume to know what coffee is in all its aspects; coffee 
never received any flavor from contact with hides since coffee was first planted ; 
the coffee roasters of this city have adopted a contrary belief, utterly and 
eiirirely without Coundiition ; we never sell a prime article for roasting; for 
t.ie latter purpose we frequently sell qualities vastly inferior to this; the 
Fample that I sold by to Antelo, if sold with the other two marks then sold, 
was fully worth thirteen cents at four months' credit ; I knew nothing of this 
cotlee prior to its sale to Mr. Antelo; Mr. Field did not send any sample, to 
the best of my knowledge and belief, of this coffee to iMr. Newell, to have it 
stibmitted to the latter's process; the first intimation that 1 had of the im- 
perfection of this coffee, was some time after its delivery in Harrisburg. f 
know of no transactions in the way of bargain or sale by any parties what- 
soever, in the late provisioning of the State troops, wherein any intention 
existed on the part of the parties to defraud the State. In conversation with 
i\lr. Graham, in reply to my question at what price he would sell the coffee, 
apart from the sugar, he said thirteen cents. 

VvlLLIAM C. KEEHMLE. 



July 10, 1861 — Thos. Webster^ Jr., merchant, ll- Delavv'are avenue, duly sworn, 
deposes as follows: 

Under the proposals of May 8, I am a contractor for the supply of over- 
coats to the fifteen regiments lately ordered — eleven diousand one hundred in 
number. I am also furnishing these regiments with pants by order of Adju- 
tant General Biddle.. I believe that proposals for this last had been published 
and the contract awarded, but the contractor having failed, the order was given 
to me at the price contracted for, two dollars and eighty-eight cents. 1 have 
no knowledge of any other proposals for other articles. 1 offered to make the 
overcoats only ; mine were the only ones offered that conformed in color, viz : 
sky blue — to the army regulations. 1 remember having told J. M. Uoleman 
tliut Quartermaster General Hale had telegraphed to his clerk, about the 
seventeenth or eighteenth of ^lay, to see certain parties, about fourteen in 
number, and request them to meet him at the Quartermaster's office in Phila- 
delphia. I tiiink that purchases were made of some of these of clothing un- 
der the act, approved May lb, entitled "An Act to authorize the Quartermas- 
ter General to purchase clothing for troops." 

On the twentieth April I was requested by Mr. Hale, upon a dispatch I'roni 
the Governor, to act as Assistant Commissary; I complied, — in a few days, 
together with i\lr. Antelo and Mr. Derbyshire, bought of different parties pork, 
bacon, beef, bread, flour, coffee, sugar, &;c., to the amount of $50,000. The 
parties bought of were told, in every instance, to deliver the goods of the best 
quality at the market price; and in no instance was there any commission or 
consideration of any kind, directly or indirectly; nor has any commission or 
consideration been paid or promised by the sellers of the goods since the settle- 
ment of tlieir bills. No person made any proposition to me to pay any thing 
for a contract. I understood thit Mr. Graham and air. Field were about to visit 
Harrisburg to examine the coflee ; 1 accompanied liieni. I examined one hun- 
dred and thirty-five bigs of coflee, roasted and ground. They identified the 
marks, and said it was the coffee Graham had sold to -Mercer &; Antelo. 



35 EEPORT OF THE COMMISSION" 

They chewed it, and tested it, and pronounced it good ; at my instance two 
pots of coffee were made from the two poorest bags we found, of which we 
all partook ; as also did Mr. Nicholson of the Commissary Department, besides 
two gentlemen, whom I did not know — they all agreed that the coffee was 
good but strong. We then went through the camp and sought testimony in 
regard to it, and nine or ten captains declared they never had any bad coffee 
in Camp Curtin, and called their men up — they also said the cofTee was in- 
variably good. I submit the following letter as part of my evidence : 

"The undersigned, officers in command at Camp Curtin, Harrisburg, do here- 
by declare and certify, that the coffee issued to their commands in said camp, 
is and has been, invariably, good, sound, wholesome coffee, and is well relished 
by them and the soldiers commanded by them. They further declare they 
have never heard of any complaint whatever from the soldiers about the coifee 
issued, and are surprised that unfounded rumors regarding the quality of the 
coffee in the camp should be made or credited any where. 

J. W. Fisher, Captain Cookman [Rangers. 

Chas. D. Koush, Captain Union Guards. 

H. C. Ulman, Captain Jersey Shore Kifles, 

VV. K. Hartshorne, First Lieutenant Raftsman Rangers. 

H. B. M'Kean, Lieutenant Towanda Rifles. 

D. Brodbury, Captain Northern Iiivincibles. 

E. P. Dixon, Second Lieutenant Wayne Independent Rifle. 
A. J. Trout, Bradford Union Guards. 

John H. Taggart, Captain Wayne Guards of Philadelphia. 
Harrisburg, J?me 18, 1861.'" 

THOS. WEBSTER, Je. 



JuLV 11, 1S61— Frank Field, of Field & Keehmle, 142 S. Front street, duly 

sworn, deposes as follows: 

1 went to Harrisburg to examine the coffee delivered to the State troops, for 
two reasons. First. Because I thought that the complaints were groundless. 
Seco?idly. Because my brother desired me to go on Mr. Antelo's accounc. On 
arriving in Harrisburg, I immediately called on the Governor and stated the 
purpose of my visit, and telling him that if the coffee were not sound, it would 
be taken back. I was accompanied by Mr. Graham and JVIr. Thos. Webster, 
Jr. The Governor referred me to Mr. Irwin, Commissary General. We went 
and found his assistant, Mr. Cunningham. He accompanied us to the camp, 
where we found the coffee under cover. I identified all the coffee, with the 
exception of fifty bags, as the coffee which had passed through our hands. I 
identified the bags by means of the marks. 1 recognized, by means of the 
marks, and by a peculiar smokey oder, the coffee, which we presumed had 
o-iven rise to the complaints. The difference in smell was so slight, that had 
my attention not been called to it, from my knowledge that it had this 
smokey oder, 1 could not have perceived it. 1 compared it v.-ith the fifty 
bags from another house, and about which no complaints were made. The 
snTell 1 perceived before roasting. From this examination, I satisfied myself 
that the coffee was not unsound. One of the Commissary's agents, employ- 
ed' at that time in distributing rations, told us that there had been some com- 
plaint of the coffee, but more e^specially when an experiment had been tried with 
the Essence of Coffee, and so great had been these complaints, that this Essence 
was immediately abandoned, and the remainder of the unused Essence was 
shown us. After requesting that coffee should be made from each of the 
•various marks, we visited upwards of twelve captains, who, with but a soli- 



ON THE ALLEGED ARMY FRAUDS. a7 

tary exception, told us that there had been no complaints from the men, 
which opinion was corroborated by the orderly sergeants, Tho one excep- 
tion was in the case of its faulty manufacture, and after a reprimand of the 
cook, no complaint had since been heard. On our return, we tasted the 
cotTee made during our absence, and out of the four who tried it, two failed 
to identify the dark cofiee, about which the complaints had arisen. 1 left 
Harrisburg perfectly convinced that the colFee was sound. 

FRANK FIELD. 



SHOES. 

Jl\ne 27, IHG].—Samuel WiUiamSyOi the firm B. P. Williams & Co., shoe 
dealers, No. IS South Fourth street, Philadelphia, affirms as follows: 
We furnished over six thousand three hundred pairs of shoes to the Girard 
House, through an order from Robert L. Martin, for ten thousand, predicated 
on a letter frotn Gov. Curtin, which Capt. Gibson informed me, was perfectly 
good for authority; the price was to be $1 50 per pair; the samples were 
exhibited to Capt. Gibson ; nothing said about inspection. After delivering 
the six thousand three hundred pair, we declined furnishing the remainder, 
because Gen. Hale and Col. Wright disputed the price, and declined settling 
the account as too high. The bill was acknowledged before an alderman 
here in Philadelphia, and I then took it to Harrisburg ; had an interview in 
the evening, \vith Gen. Hall and Col. Wright. The latter told me that I had 
better make an ab.uement oa my price, which 1 declined. He replied, per- 
haps after sleeping over it, 1 might ihink differently. 1 returned lo the hotel 
greatly worried, so much so that 1 told a friend 1 \vould gladly be rid of the 
whole affair. In the morning I told Col. Wright that 1 would take off ten 
cents a pair; Col. Wright insisted on five cts. additional ; but before this I 
offered to take them all back, but Col. Wright told me it was impossible, as 
they were already distributed. While in Harrisburg, 1 received a telegraph 
from my brotfier, stating that another thousand pair were wanted at the Gi- 
rard House. 1 told him not lo send them until 1 was present. I then went 
to Col. Wright and told him of the circumstance, and that as the goods were 
already sorted, sized and packed for the service, and having no otiier market 
for them, and in want of the money, I was willing to offer them, with his 
sanction, at the same reduced price, and he told me that I had better not. 
There were no wooden fillings in our shoes. 1 do not know, nor have I any 
reason to believe that there were any frauds committed against the Slate, by 
any persons whatsoever, in the late transactions in reference to the clothing 
aiid provisioning of the State troops. 

SAM'L WILLIAMS. 



JrxE 27, ISGl— C/m.§. E. Graeff, salesman for F. & N. Jones, Boston, No. 

218 N Third street, duly sworn, deposes as follows: 

I heard that they were contracting for shoes at the Girard House. 1 went 
there to see if I could not sell them some shoes at $1 30 and $1 25, while 
they were giving $1 50. Mr. Martin promised me the conlract if I had 
shoes that would suit. Before I made the contract, I took the samples with 
ii.e. Mr. Martin examined the shoes and asked the price, which I put at 



38 EEPORT OF THE COilMISSIOX 

$1 25 and $] 30 and $1 35. The fivst contrnct, (about tho 7rh or Sth oi 
May,) was for a thousTnd pair of shoes 1 WHr? obliged to wait for the steasn'rr 
on which thej'^ were shipped; wliile unshipping and havingr them cleaned, a 
messeng-er aimed with a demand for seven or eight hundred more pair inj- 
inediately. I told them they were not ready for delivery; but it was of no 
use, the shoes must be had immediately. This was in the morning, and ia 
order to make up the order, 1 was obliged to go out in the afternoon and buy 
some shoes to fill up the remainder of the order, and they were delivered in the 
afternoon at the Girard House, and immediately shipped from there to Har- 
risburg. In this lot, owing to the hurry, and consequently to not having the 
invoice before me, there were shipped one hundred and twenty pair which 
are called plough shoes, and of an inferior quality. There were also delivered 
at the Girard House three cases of shoes which I did not consider (It for any 
soldier to wear, and which 1 insisted on being returned to me from that place. 
These cases never appeared on the bill; by mistake, in returning these three 
cases, one case of fifty pair of good shoes was also returned, and when I dis- 
covered it, [ had to make out a new bill, and in making out this second bi'.l 
I discovered the first mistake of one hundred and twenty pair, whicli were of 
a character with which I was not acquainted, and in which I bad never dealt. 
They were correctly stated in the invoice, ai a low priced second quality shoe. 
After the certification of these bills at the Girard House, 1 took them to Harris- 
burg to General Hale, who declined signing the bills, because, as he said, ihat 
House had been stopped ordering any more shoes. 1 met the Governor, he 
declined to have anything to do with the bill until the shoes were examined, 
and I agreed to leave it to the Inspector, and to await his decision. The In- 
spector came to the city and examined my samples, which v/ere satisfactory; 
he then went to Camp Scott and reported that he had found shoes with string* 
in them ; about ten or twelve days after deliverj^, the inspection took place j 
immediately on the report of the Inspector being known to us, we made out 
our bill in accordance with it. We did not know that there were strings in 
the shoes until so informed by the Inspector. In the bill, these inferior shoes 
are charged at ninety cents, and at the bottom of the bill the amount for 
them is deducted. 

CHAS. E. GRAEFF. 



JuiNE 27, 1861— C/m.9. F. T/iacher, shoe dealer, 307 Arch street, Philadel- 
phia, duly sworn, deposes as follows: 

Inspector of shoes; employed at the request of Gov. Curtin and Mr. Hale; 
am not regularly employed ; I go and inspect when called on. I went to 
Harrisburg with pegged and sewed shoes with a view of getting a contract 
for the troops. I iound the authorities were favorable to sewed shoes. I 
showed a pegged shoe to Mr. Hale, of which he approved, and told me to 
send one thousand pair equal to the sample, the price to be one dollar and 
twenty-five cents net, cash. I called to see the Governor and saw a bill of F. 
& N. Jones, for shoes, lying on the table. Mr. GraefF, representino that house, 
was there for the purpose of getting it paid. 1 mentioned to Mr. Hale that 
I thought it would be well to have an Inspector of shoes, the Governor after- 
wards said that I had better take hold of it. Mr. Graefftold me that he found 
his bill could not be paid until I had examined and found it all right; so 
he learned from the Governor. In a subsequent interview with the Governor 
he told me that, if necessary, I should visit every camp in the State to find 
out the goods that appeared to give such dissatisfaction, as he was disposed 
to have these fellows brought to justice. Gen. Hale indicated a similar solici- 



ON TRE ALLEGED ARMY FRAUDS. 39' 

tilde. Gen. Hale gave me tickets on the railroad, and told me to go to the 
Girard House and find out what camp F. & IV. Jones' shoes had gone to. I 
got Charley Graeffto go with me to the Girard House, to shew me the sam- 
ples of such shoes as he had delivere<L He went with me and we went into 
the shoe department where he shewed nie a sample; the shoes had all been 
sent to Camp Scott at York. I then went to Camp Scott, and after hunting 
for two hours I found some of Jones' shoes — and some on the soldiers feet; I 
got them to hold up their shoes and let me look at them. I found that an 
item of one hundred and twenty pairs charged in Jones' account was the 
main cause in making the noise in camp. The one hundred and twenty pairs, 
or what I saw of them, were, 1 think, all alike [sample shown and recog- 
nized] ; they had poor soles and coarse uppers, and wood filling, worthless 
for army use. I found samples of the other shoes furnished by Jones, and 
pronounced them a good shoe for a pegged shoe, but the price too high. 1 
told GraefFthat 1 should so report them to the Governor, and thereupon the 
price was reduced ; I think about seven percent.; and he also agreed to strike 
ofFrhe one hundred and twenty pairs. At the time the State could not have 
procured, at any price, here or elsewhere, a sufficient supply of shoes proper- 
ly adapted to the use of troops, sewed shoes being almost entirely out of the 
market. I have no knowledge, nor have I seen any thing that looks like any 
fraud being practised upon the State by any of the agents or other persons 
connected with furnishing supplies. 

CHARLES F. THACHER. 



June 28, 1861— S. B. Ginqrick, salesman in the house of S. & G. VV. Town- 
send, No. 18 N. Third street, boot and shoe dealer, duly sworn, deposes 
as follows: 

1 called on J\Ir. Martin, the latter end of April, in reference to furnishing 
shoes for the State troops ; he said that, he had something to say in the mat- 
ter, but directed me to Robert S. Reed ; he said that it was a matter of politi- 
cal influence, and that it had been left with R. S. Reed to make the contract 
for shoes. I called the same day on Mr. Reed, in Arch street, below Second, 
Grocer; 1 stated my object in coming there; he postponed the matter till 
the next day at two o'clock. I called at that hour. I had offered the 
first quality, unbound pegged shoes, at one dollar and twelve cents, one dollar 
and fifteen cents; and second qualitj', at one dollar and five cents. He then 
said thai if I would release the State and take his own obligations for the 
amount, he would take the shoes; I declined. The State Inspector, Chas. F. 
Thacher, stated to Stewart Hippler, in my hearing, that in some thirty cases 
of shoes, purchased for the State, he examined only the top layer, and from 
them reported the condition of the rest. The shoe shown to me, and repre- 
sented to me as that deducted from V. & N. Jones's bill, is that commonly sold 
South for negro women, and is superior to that exhibited to me before the 
Grand Jurj^, which was not one with a pine shaving filling, but one of which 
the filling is commonly known as "splitting," which is the fleshy part of the 
hide. This kind of shoe I have sold for the last seven or eight years. As a 
general rule, shoes of this description are made with wooden fillings. Of my 
own knowledge I know of no frauds committed against the State in the late 
operations connected with the clothing of the State troops. 

S. B. GINGRICH. 



40 EEPORT OF THE COMMISSION 



MISCELLANEOUS. 

June 19, 1861 — Andrew M. Spangkr, 422 Marshall street, editor and printer 
for the last eight or nine years in Philadelphia, duly sworn deposes as fol- 
lows : 

1 have nothing to state of my own absolute knowledge on the subject of these 
investigations. I visited York on private business, and called on General Keim 
and General Schaeffer, and told them I should be glad to receive any facts to be 
sent to Forney's P/ess. General Keim requested me to mention the clothing ; 
told me that some of the men were obliged to wear overcoats to cover their 
nakedness. The surgeon, also, at the hospital, requested me to mention the 
clothing, particularly the shoes. General VVynkoop told me to " take a pair 
of pantaloons to Bob Martin, and show him what kind of damn clothes he 
sends to the soldiers." The heels of shoes, some said, would come off in half 
an hour. The soldier whose shoe was engraved in the "/w(j'i«Ver," assured 
me that he had worn it but two days. Geaeral Wynkoop said that sometimes 
in two days, sometimes in putting the pantaloons on, they would give way. 
There were eighty-five pairs at that time, and that there would be four hun- 
dred pairs shortly, in such a dilapidated condition. This was on Friday, May 
17th. There was a lot of blankets there, three hundred, more or less, which 
the officers said were condemned and to be sent back. I do not know where 
these blankets came from. The general impression was that the imperfec- 
tions lay in the stuff, not in the sewing. I know of no frauds practiced upon 
the Commonwealth, by any persons whatever, in these late transactions. I 
had a conversation with Mr. Hale, with reference to the clothing made at the 
Girard House, and he tu.ld mc that his authority was disregarded by Mr. Mar- 
tin. 

A. M. SPANGLEK. 



June 20, 1861 S. H. S/iott, of Ross, Shott & Co., dry goods, at 304 Mar- 
ket street, duly sworn deposes as follows : 

After seeing the advertised proposals, I submitted a bid at Harrisburg which 
was not.accepied ; the bid was for ready made clothing; all that was required; 
namely, fifteen thousand each, overcoats, blouses and pants; 1 learned after- 
wards that the Quartermaster was authorized to go into the market and buy 
the goods; on the fifteenth of May I got up another batch of samples and 
went up to Harrisburg ; among these samples there were some strictly army 
goods; Mr. Hale said at once that 1 was too late for my army goods; that 
the bids were already opened, and that that man (Webster) was the lowest 
bidder; I submitted a lot of samples for the nme regiments which were to 
be furnished outside of the fifteen regiments, and offered 

Grey union cassimere overcoat at $6 90 

Overcoats of Bullock's cloth at 7 60 

Grey satinet pantaloon (624 in market) at 2 45 

I telegraphed to my partner to see i\Ir. Gibbons, who was inspector of goods 
under Quartermaster Hale; received reply, Gibbons offered me one regiment 
of grey union at six dollars and ninety cents, at six dollars and fifty eight 
cents, and of pantaloons, at two dollars and forty-five cents, he offered one 
regiment at two dollars and twenty-five cents ; we declined; the clothing 
now making up is of very fair goods, and for reasonable prices ; 1 refer to those 



ON THE ALLEGED AKMY FRAUDS. 4,1 

of Webster's contract, yet not so good as those submitted at a higher price ; 
for the overcoats which I offered at six dollars and ninety cents, some parties 
have subsequently received seven dollars and forty odd cents. 

A. H. SHOTT. 



July 10, 1861— JoA/i M. ColemaJi, No. 1008 N. Fifth street, Philadelphia, 
affirmed as follows: 

On the the seventh of May 1 put in proposals for the fifteen thousand com- 
plete suits ordered by the State Government; allotments, according to adver- 
tisement, were to be made within three days; the flannel drawers which I 
offered at forty-eight cents, other parties obtained the contract for at sixty cts.; 
this is the only article about which 1 have any knowledge of the accepted 
price . Mr. Thomas Webster, a successful bidder, told me that fourteen other 
bidders were telegraphed from Harrisburg, to go up there on the Friday fol- 
lowing the issuing of the proposals; 1 have no knowledge of any attempt 
by any party or parties to defraud the State in obtaining the late contracts 
for clothing or provisions for the fifteen new regiments; I offered to furnish 
the whole amount within three weeks. 

JOHN M. COLEMAN. 



July 11, 1861 — Benjamin Haywood^ Chairman of the commission, sworn, de- 
poses as follows : 

Governor Curtin sent a telegram to Pottsvil e requesting myinanediate at- 
tendance in Harrisburg; 1 went on forthwith; had an interview with the 
Governor. He told me that he had been informed that the clothing of the 
Fourth and Fifth regiments was in a bad condition and requested me to pro- 
ceed at once to Washington, where they were stationed, and to examine and 
report on their condition; 1 ieit that night, (May eleventh,) for Washington ; 
on my arrival the following day, 1 visited the Fourth and Fifth regiments of 
Pennsylvania volunteers. Colonels Hantranft and M'Dowell; 1 found upon 
close exan)ination that the shoes, and pantaloons especially, were totally unfit 
for the service, the former being ripped and the latter torn ; i also found a 
great want of uniformity in color and quality in the pantaloons; 1 also ex- 
amined ihe blouses whose great fault appeared to lie in the want of a good 
appearance in color and quality ; 1 found the same difficulty in the overcoats 
and the dissimilarity in color appeared to me to be the most grievous source 
of complaint. The blankets were with very few exceptions totally unfit for 
the service, very small and of a very inferior quality; in color they were 
brown grey and blue giey ; one blanket of the twenty-fifth I lound to weigh 
but one pound and three quarters. 1 returned immediately to Philadelphia, 
and under instructions from Quartermaster Hale, I procured entirely new 
clothing for these two regiments. 'Ihe jjrice of the 

Blouses (blue twilled indigo flannel). $2, '20 each 

Pants (bullock cloth) 2,30 " 

Overcoats (bullock cloth) - 7,00 " 

The shoes, (sewed,) were of army pattern and procured from the b'tate Quarter- 
master's Department; the knapsacks were also furnished by the State; the 
haversacks and canteens were furnished from the United States; there was 
Lut little complaint of underclothing; all received oi:e new shirt each. Three 
hundred pairs of drawers were also distributed to these two regiments. Offi- 



42 REPORT OF THE CO.II MISSION 

cers and men expressed themselves satisfied with their clothing:; 1 then re- 
turned home. The cloth of which the pvmls had been made, appeared to be 
of an inferior quality, but they <tlso had received very hard service. 

JVew blankets, (eight and a hwlf pounds weight per pair,) four dollars and 
twenty-five cents, were also supplied to these two regiments, (Fourth and Fifth.) 
The shoes appeared in great measure to be very poor, partly owing to hard 
work and partly because of their inferior quality. The Fourth regiment had 
been employed in building the railroad at Annapolis, and had been through 
some hard labor, whereby the clothes and the shoes were subjected to trying 
usage, calculated to wear them out rapidly; as a general rule a very large 
portion of the men used their clothes with great carelessness. 

BENJAMIN HAYWOOD. 



June 27, 18GI — JVil/ian W. Harding, editor and proprietor of "Philadelphia 

Inquirer," South Third street, Philadelphia, affirmed as follows: 

In every article in the Inquirer we had sufllcient grounds for every asser- 
tion. We made no allegations against the Girard House operations; some 
of our most severe strictures were founded on the published message of Gov- 
ernor Curtin. We were very careful to state facts strictly true, and were 
several times solicited to publish statements to which we closed our columns 
from doubts of their authenticit}'. 

Qtiesti<tn by Mr Fry. — Who were the persons referred to in the Inqznrer 
of May 15, as a "set of Tire Barnacles, that had fastened on the vitals of the 
government '!" 

Answer. — The Barnacles are those referred to ifi the six or seven lines pre- 
vious, viz: "those who are in fault, whoever they may be." Charles M. 
Neal, agent's — name was probably prominent in the mind of the person who 
wrote that article. 

Ke-appeared, July 10 — again affirtned. 

Question by Mr. Fry. — In the Inquirer of Alay 21, speaking of abuses in 
furnishing supplies, you say, " what has heretofore been vague rumor, is re- 
duced to be a demonstrated fact. * * * Xhere is not the slightest 
room for doubt, that the State has been defrauded, and the poor soldier 
grossly plundered." Upon what facts are the above assertions predicated, 
and in what way has the State been defrauded and the soldiers plundered ? 

Answer. — Within a few days after the distribution of the clothing to the 
troops, numerous individuals called at the Inquirer office, and asked our at- 
tention to the miserable condition of the soldiers, as to clothing and shoes. 
Specimens of pants and shoes were left at the office by responsible persons ; 
many letters were received from volunteers, asking that public attention ba 
directed to the subject of the shameful treatment of the soldiers. Editors of 
this pnper and reporters visited Washington and other camps, and saw the 
condition of the troops for themselves. The Governor's message to the spe- 
cial session of tiie Legislature was examined. Governor Curtin had bean 
called upon to furnish the names of his agents, and it was found he did not 
mention that of Charles M. iN'eal, while the report annexed to his message 
showed that Charles M. Neal had acted as agent. This discrepancy induced 
a more minute examination of ihe account which Neal had passed as agent, 
and this examination showed that two dollars and seventy cents were charged 
in excess of each pair of pantaloons ; four dollars were charged in excess of a 
proper price for each uniform furnished, the uniform consisting of pants, 
blouse and cap. It was a matter of notoriety that Charles M. Neal was not 
a proper person from his business or profession, and the public post he occu- 



ON THE ALLEGED AKMY FKAUDS. 43 

pied, to hi solected as an agent to purchase cloihinc;. Mi\ Neal was an inti- 
mate and close political friond of Governor Cuvtin's, and the impression then 
was, and 1 naay say still is, that Mr. Neal was selected by the Governor, not 
because of his fitness, but as a reward for purely political services. Neal 
was considered by us to be a type of the motives which controlled th« Gov- 
ernor in selecting his agents, and much of the trouble has arisen from the se- 
lection of improper agents. 

I cannot at present name any one else, against whom as demonstrable a 
case appears to be made out, as against Chas. :VL Neal, and 1 do not consider 
myself bound to furnish names of persons merely on suspicion ; our knovv- 
lege in reference to ?Jr. Neal's transactions has been obtained by a careful 
examination of the Governor's message and accompanying reports. Neal 
and Frowenfeld & Co. are the only otFenders whom the Inquirer has spoken 
of, by name, in its editorial columns, and the course of the Inquirer has been 
sanctioned by the action of the United States Grand Jury in this city, and by 
the Grand Jury at Pittsburg. The Inquirer was the first paper to point out the 
awful condition of the soldiers. The only object in view was : First — To induce 
Governor Curtin to discontinue such appointments as Neal. Secondly, 
to induce the authorities at once to replace the clothing of the soldiers by new 
clothing. Thirdly — To in<luce a judicial examination which might result in 
a trial, as an example to other wrong-doers. Fourthly — To prevent sharp 
dealings of merchants and others, who were supposed to be over anxious to 
make large profits, by holding before them the prosp-^ct of a severe public 
criticism. As my time is much occupied, 1 caniu3t go over every article in 
the Inquirer to inform you why such and such expressions were used. A 
great evil existed, and Governor Curtin was ultimately responsible to the 
people, and the evil h;id to be dealt with promptly and fearlessly ; and we 
held him and still do hold him responsible to the people of the State, for a 
full explanation of the acts of his agents. I have not critically examined any 
other accounts than those of Neal's, and cannot refer you to them ; and of 
my own knowledge I cannot direct you to any other sources of information 
than I have done. I respectfully decline to make myself accountable to your 
board for any forms of expression adopted in the Inquirer. I came here at 
the personal request of the members to see if I could aid you, but noi for the 
purpose of critically discussing, at the expiration of a month from their pub- 
lication, editorials, written by editors and sub-editors, or communicaiioas 
written by other parties. 

WILLIAM W. HAPvDING. 



June 2S, ISGl — Thomas Kimber, Jr , President of the Elmira Railroad Com- 
pany, No. 308 Walnut street, Philadelphia, affirmed as follows: 
Was formerly in the woolen business, and am a judge of woolen goods. 
I was in Baltimore and Washington about a week alter the Philadelphia 
troops arrived in Baltimore, not in an official capacity, and 1 examintid the 
clothing ol Cols. Lyle's, Lewis' and Morehead's regiments, and found them 
very inferior both in material and workmanship; in fact the character of the 
material was such that it ought not to have been bought for army use at any 
price. I also made some examination of the blankets and clothing of the 
regiments at Perryville, which were equally disgraceful, the blankets espe- 
cially ; the soldiers complained to me that they almost fell to pieces. This 
occurred in the regiment of Col. Dare, and one of the regiments at Baltimore. 
Some of the blankets were decidedly inferior in quality to this (blanket from 
Samuel Bancroft, at $1 50 per pair, shown witness). At that time I should 



44- REPORT OF THE COMAHSSION 

think that the clothing had been in use' about two or three weeks. The 
blankets which I saw at Perryville were not of a coarser quality than this 
(the blanket at $1 50) but had, in the manufacture, been filled up with shoddy 
which shook out with the slig-htest exertion ; they appeared to be of a bluish 
grey color. Week before last I again visited Washiiigton on business of the 
War Department, in reference to the transportion of troops and material, and 
had occasion again to visit the camp of Col. Lewis' regiment in Baltimore. 
1 observed no improvement whatever in the character or quality of their 
clothing; soldiers complained bitterly of their equipments, as compared with 
the uniforms of the New York and Ma.ssachusetts regiments then in the city. 
The blouses shown me, and of which complaint was made, were not equal 
to this garment (blue flannel blouse of the Girard House make, marked A, 
shown to witness) in the strength of the material. The sample B is also 
superior in strength of fabric to those brought to my notice in Baltimore. 
Sample C (Divine's Harvey Jean) is a good strong article of Kentucky Jean, 
and no complaint in the matter of strength was made of these, but of their 
lUiequal shrinkage from the effects of sun and rain, from the large admixture 
of cotion. The overcoats shown here are substantially the same in material 
Rs those I observed in use at Baltimore among our troops, with the under- 
standing that a variety of samples of the shades presented were occasionally 
incorpoiated in a single garment ; in other respects 1 think the overcoats were 
substantial and suitable foi- the service; they appeared to be, as far as I saw, 
of the quality before me marked $1 10. In general it seems to me far more 
important to notice the quality of the goods and their adaptation to the ser- 
vice than any slight advance in price, which at that time was unavoidable 
from the general advance of the New York and Kastern markets, owing to 
the sudden demand for that epecies of goods. That they could be made 
cheaper on contract there can be no doubt. Of my oum knowledge, 1 know 
of no fraud committed against the State by any person or persons concerned 
in the late contracts for the clothing and provisioning the State troops; nor 
have 1 been directly or indiiectiy concerned in any contracts with the State 
for clothing or supplies. 

THOS. KIMBEE, Jr. 



STATE OFFICERS. 

Harkiseurg, July 24, 1861 — /t. C //«/»?, Quartermaster General, dulj' sworn: 
Duties commenced on April 17 ; appointed by the Governor ; in the absence 
of Commissary General and Adjutant General, 1 took charge of the three 
departments; on evening of April 17, the Governor told me to proceed to 
Philadelphia and open an office there; I waited until 1 had assisted General 
Keim in sending off the five companies of the advanced Pennsylvania regi 
ment, and then went, April IS ; 1 opened an office in Farmers' and Me 
chanics' Bank, which that institution tendered me gratuitously, April 19 
IShillintrforth, clerk; at the recommendation of x\Ir. i\lercer, President of 
Farmers' and Mechanics', 1 availed myself of the services of Mr. Antelo 
subsequently his name and that of Mr. John Derbyshire and Mr. Thos. Webster 
Jr., wete suggested by me to the Governor, who approved of them as volun 
teer assistant commissaries; crackers, cheese, bologna £.a usages were purchased 
by me at midnight to give to the Pennsylvania hfth, who were wuhout any 
liiuig at the Baltimore depot, and these, with some cold meat from the Con- 
tiueiJtal Hotel, bought the same night for the eame purpose, were the only 



ON THE ALLEGED AKMY FRAUDS. 45 

thinrrs bought bj'' me personally; I also ordered beef (fresh and corned) from 
BorafT, for rations for all the regiments; I knownothing of the purchases made 
by the genilenien referred to abo;'e ; 1 know nothing of the coffee, exc«:»})t 
thronti^h the newspapers; the three abovenamed gentlemen, appointed to 
assist me, were understood to offer their services without compensation. 

In the Quartermaster's Department, 1 purchased some two thousand blankets 
on an order from the Governor through Mr. Jas. R. Campbell ; the bills were 
not entered in his name, but in the names of the sellers ; I purchased some 
six thousand Saxonville blankets, at four dollars a pair, weighing eight pounds ; 
Col. F. Patterson selected them from all the rest in the market, as being the 
best; they were the United States navy blanket. 

I also purchased by telegraph, through '6. D. Morgan & Co., of New York, 
five thousand pair; 1 purchased these blankets through G. D. Morgan, because, 
on inquiry, I understood that there was a not sufficient number of army 
blankets to be had in Philadelphia, and E. D. Morgan >Nc Co. was the only 
firtn that occurred to me in New York, the junior partner being a relative of 
mine, and 1 had frequently used their services in business transactions; som.e 
objection being made to the prices of these blankets, they were subjected to 
appraisement, and subsequent deduction made. 

Some time afterwards a second lot of blankets were sent on by the same 
house, and not being approved in quality by the appraisers, they were re- 
turned ; 1 was not here at the time of contract of the Karnes blanket ; about 
two weeks after I took the office of Commissary, Col. Irwin was appninted ; 
the duties of my office (Quartermaster) is to furnish clothing, quarters arid 
transportation, and everything not specially assigned to another department; 
I had nothing to do whatever with the opening or operations of the Girard 
House; Mr. Martin contended that he had authority from the Governor, and 
refused to acknowledge any from me; at the time of writing the letters to 
Mr. Martin of April 19 and 21, 1 had no idea but that my authority would 
be acknowledged by Mr. Martin. 

In reference to the drawers under the late contract. Mr. Coleman's sample 
was not up to the army standard. There were even lower bidders than Mr. 
Coleman at forty-eight cents. The United States government price is seventy- 
one cents each. The army drawers is of a superior quality ot canton flannel, 
and made in a superior style, entirely by hand. Errors were at first un- 
doubtedly committed in the clothing of the troops, by the Girard House, but 
1 know of no transaction connected with that house of a fraudulent nature, 
or of any corruption there, whereby the State was injured. 

Charles M. Neal acted as agent, by authority of the Governor, as 1 under- 
stood. I had nothing to do with him, in any way whatsoever, except to sign 
my name to his bills, in order to get them through the Auditor's office. I 
had no right to withhold my name after he had been appointed agent, and 
had fulfilled his agency. I never saw any of his goods or articles. I know 
now, but did not know at the time the contract was made, that ten dollars is 
too high a price for blouse and pants. At the time of such a great demand 
as in April, I do not believe that any better goods, in sufficient quantities, 
for pants, could have been obtained than satinets. 

K. C. HALE. 



Harriseurg, July 25, 1861 — H. D. .Moore, State Treasurer, duly sworn : 

(The statement marked A exhibited to Mr. Moore.) This statement is cor- 
rect, but of this $500,000 loan, only $4'?5,000 was ever negotiated. 



46 REPORT OF THE COMMISSION 

I objected to the payment of R. S. Reed & Co., of Philadelphia, on account 
of the prices, which seemed higher than those for similar articles in other 
bills received and paid here. The bill when presented, had received the oath 
of R. S. Reed & Co., and had received the official signatures required by law. 
When returned to the Auditor General's office, be as well as myself, was sat- 
isfied that the prices were too hiwh ; 1 told Mr. Reed the reason why I refused, 
to pay tlie bill, as it was too hiffh compared with other bills. At the request 
of Mr. Reed, he, the Auditor General, and myself, spent an afternoon in dis- 
cussinor and appraisinof the various articles in his bills, but this proving un- 
satisfactory to the Auditor General and myself, we referred to an arbitration, 
which resulted in a reduction of sixteen hundred and seventy-nine dollars. 

I declined paying the bill of G. D. Morgan for blankets, until examined, 
and accompanied by the Auditor General, 1 went out to Camp Curtin, and by a 
fair examination and a comparison of other purchases, we concluded that the 
prices of the New York blankets were too high, and we declined to pay the 
bill. They were then appraised by Messrs. Shewell and Gibbons, and we re- 
duced the prices on the blankets then undistributed, and 1 insisted that the 
same reduction should go through the whole bill. The blankets cliarged in the 
bill as weighing per pair 6k pounds, we found to weigh but 4f pounds. The 
reduction was finally made on the whole bill, which was then paid. 

At the time of payment, I had no idea that G. D. Morgan was not a dealer 
in blankets; it is only a week or iwo since, that I learned that he was not. 

In addition, there were other bills ihnn those above referred to, in which a 
reduction was made by the Auditor General and myself. 

I have no recollection of paying any warrant under the act of May 10, 
18(il, providing for the immedi.ite expenses of the volunteers. 

Frowneufeld & Co's. bill was among the first presented, and at that time I 
did not know of what these uniforms consisted, nor of what material they 
were made. The Governor received a telegram from Pittsburg, setting forth 
the destitute condition ol the troops there, and on his way from the Capitol 
to dinner, meeting Mr. Neal, requested him to proceed immediately to Phila- 
delphia, and procure some two thousand suits of clothing for the soldiers ; 
this, as I understood, was the manner of his appointment. 1 knew nothing 
of the appointment of Mr. Neal, until after the newspaper discussion in refer- 
ence to this tiansaciion. 

I have no personal knowledge of any fraud committed to the injury of the 
State, in the late transactions in clothing, equipping and provisioning the 
State troops, 

HEiXRY D. MOORE. 



Hakuisburg, July 25, 1861. — E. JI. BuliJ/e, Adjutant General of Pennsyl- 
vania, duly sworn : 

My duties commenced in April. 1 made no contracts for clothing before 
the Act, May 15. I had not attiiat time any co-operation with others in pur- 
chases for the State. In the hurry and emergency of having troops here 
without blankets, and in the absence of an organized department for furnish- 
ing blankets, I acquiesced in a telegram to Bancroft, of Media, for about fifteen 
hundred pair, at one dollar and fifty cents. Under the necessities of the times, 
I coincided in tiie opinion of several of those conducting the busiuess of the 
administration, in the propriety of purchasing certain blankets for the troops. 
Great difficulty was experienced in procuring a sufficient supply for 
troops hourly arriving, totally unprovided for. I know that there was a be- 



ON THE ALLEGED ARMY FRAUDS. 47 

coming^ anxiety on the part of all connected witli the administration, to pro- 
vide in the fullest manner and with utmost dispatch for the soldiers. From 
the scarcity of blankets, compared with the demand, in some cases blanket 
pairs were divided, which were not substantial enough in texture to be used 
siiiirly with advanfao-e. 1 have no specific recollection of the purchase made 
from Du Hadway & Dodson. By the Act, i\!ay Ifi, 1 was authorized to make 
contracts to uniform the Reserved Corps, and under that authority have made 
such contracts. I have not the slio^htest idea that there have been any frauds 
committed in the late transaction in reference to the clothing-, equippin;^ and 
provisioning^ the State troops, whereby the State has been defrauded, and 1 
think that had there been any, they would hnve been discernible; In cases 
\vhen lime allowed proposals for contracts for supplies were published. 

E. M. BiDDLE. 



HARrasBUEG, JiTLT 25, 1861. — Samuel B. Thomas^ Deputy Secretary of Com- 
monwealth, affirmed. 

We wanted blankets; troops were here and more expected by every train, 
without blankets. From long acquaintance with Mr, Bancroft, and knowing 
his upriohtness, I suggested his name to Mr. Slifer, and we telegraphed to 
him to know what kind and what amount of blankets he could furnish us. 
The answer came thut he had about thirteen hundred pairs at $1 50, which 
he would retain, if not sold previously. This was reported to Mr. Slifer, and 
1 was directed b3'^ him to order them and have thein in Philadelphia by the 
earliest train on the Pennsylvania railroad; and they were ordered to the depot 
nt Eleventh and Market streets, so as to come in the first passenger train; and 
I never knew whether they had arrived, or what became of them, until Tre- 
dick, Stokes & Co., about a month ago, applied to have their bill paid. I have 
no personal knowledge of any other purchase, either in clothing or provi- 
sions; nor have i personal knowledge of any fraud committed to the injury 
of the Slate, in the late transactions in reference to clothing, equipping and 
provisioning the State troops. 1 have never seen Mr. Bancroft, nor heard 
from him directly or indirectly, with reference to those blankets, except in 
at! official capacity, and as shown in the telegrams. 

SAM'L B. THOMAS. 



Harrisburi;, July '2+, 1S61 — T. F. .IfCo;/, Deputy Quarter JUaster, duly 
sworn, deposes as loJlows : 

1 have been employed at Camp Curtin ; the clothing and provision came 
under my notice; remember the Karnes blankets particularly; they were of 
different qualities, but am not prepared to state to what extent. A part of 
one bale was pointed out to me as damaged, apparently by water, and Mr. 
Karnes told me that the amount of that bale was deducted from his bill, ai»d 
that the State paid notiiing for them. 1 remeaiber on several occassion send- 
ing some blankets ol the Karnes lot, a few in number, to headquarters; I do 
not remeinber who selected them, nor do 1 know fur wliat purpose they were 
sent; i think to ascertain their quality. I thought the JMorgan blank-ct to be 
on an equality with the Karnes, and were boili the best blankets that \V3 
received. 

1 never heard any complaints in the Camp aiwnt the coffee; the outcry 
appeared to come entirely from Philadelphia. Nothing ever came under 



48 KEPORT OF THE COMMISSION 

my observation which has led me to believ^e that there have been any 
frauds committed to the injury of the State. At the very outset, before sutfi- 
cient quantities could be obtained elsewhere, certain articles of supplies were 
purchased of retail dealers, in Harrisburg, at high prices, which were reJuced 
by the Auditor General before payment. 

T. F. iM'COY. 



Harrisbtjeg, July 25, 1S61 — Thos. E. Cochran, Auditor General, duly sworn, 
deposes as follows : 

Under act April 12, 1861, the expenditures were ordered to be nr)ade under 
the direction of Governor, the Commissary Quartermaster and Adjutant Gen- 
eral's departments, and then to be settled in the usual way in the accounting 
departments. I of course required, in the first instance, that all the bills 
should have received the action of those officers, as they belonged to each 
department. 1 did not consider that action as conclusive upon me. When- 
ever I had information or personal knowledge of anything wrong, I corrected 
the bills, where otherwise, 1 passed them. The majority of the bills was cor- 
rect. In one instance, viz : The bill of K. S. Keed & Co., was objected to, and 
was referred to three gentlemen on whose decision that and other bills, for simi- 
lar articles, were paid. G. D. Morgan's bill was objected to twice. The first 
time 1 was willing to pass it, after the appraisement of Messrs. Shewell & 
Gibbons, but it was then objected to by Mr. Moore, State Treasurer. It was 
not until after this investigation that 1 learned that the firm of E. D. Morgan 
& Co., was an agent onlj'-, and not the vendors themselves. Had I known it 
at the time, I should certainly have required the bills at first hand. 

The bill of Tredick, Stokes & Co., for blankets, was not paid, there being 
a great complaint against the blankets, and their being marked Media. 1 
deemed it right to withhold the bill until satisfied of its fairness, but on in- 
vestigation, I found that those very blankets had been really bought, and 
that the prices were correct, and the bill was consequently passed. 

The bill of iiussell, Schott & Co., for medicines and drugs, has never been 
presented to me for settlement, and I know nothing officially about it. 

The bill of Frownenfeld Ac Co. was presented to me, after having passed 
through the other offices, and on looking at it and seeing the uniforms mark- 
ed at ten dollars, and not knowing that the unform, in this instance, consisted 
only of blouse and pants, I thought that it was a cheap suit, and so passed 
the bill. I had no information that there was anything wrong about it ; had 
I received any intimation of any exorbitant charge, I should certainly have 
corrected the bill. That it had passed through all the other departments was 
to me prima facie evidence that the bill was correct. 

The subjoined statement, marked (A) of the disbursement of the five hun- 
dred thousand dollars loan, is correct. 

I have no recollection of having drawn any warrant on the appropriation 
under the act, 10 May, ISbl, providing for the immediate expenses of the 
volunteers. 

THOS. E. COCHRAN, 



Harrisburg, July 24, 1861 — John A. Wright, Aid to the Governor, duly 

sworn, deposes as follows : 

My first employment here was on the 23d of April; I had no ordering of 
either clothing or provisions 3 1 sent the telegrams for the first day or two, 



ON THE ALLEGED ARMY FRAUDS. 49 

and so got an idea of what was going on ; I frequently wrote such telegrams 
as were in accordance with what 1 supposed to be the Governor's wishes, 
signing thereto the Governor's name; 1 was employed in no one particular 
depiirtment ; when 1 first came here there was no Commissary General, and 
there was consequently much extra business thrown into the Governor's 
office; as bills began to come in, I suggested to the Governor that provision 
should be ma-de to protect the State against frauds; this, with the assistance 
of the Auditor General and State Treasurer, was done, and the form of oath 
employed as authorized by Act of May 15; 1 opposed the system used at the 
Girard House as being open to fraud ; 1 wrote at the request of the Governor 
Order No. 10, whereby everything should be bought by contract ; the blankets 
from Du Hadway & Dodson were bought before 1 came here; the Bancroft 
blanket was said here, at the office, to be the Karnes blanket ; Kames denied it ; 
the matter was investigated and the real Kames blanket was brought here and 
pronounced by army officers to be a good blanket ; I knew nothing of Kames 
before he came here; his blanket wa^ selected because of its superior quality ; 
there was a second purchase of blankets from Kames, which was predicated 
on the opinion of several officers of the army and gentlemen in the employ 
of the State ; 1 sent a telegram to Hale to take the remainder of those Kames 
blankets; this preference was founded solely on the concurrent judgment of 
the gentlemen and officers examining them ; 1 received an intimation from 
Philadelphia that something was wrong about Kames's bill, and when the 
latter was presented, on my suggestion, the Governor declined to approve of 
it; shortly after Kames introduced to me Dodson, who denied that there was 
any outside profit; 1 told him that his bill would not be paid until there had 
been an examination ; I recommended to the Governor J. M. At wood, who was 
appointed, and who appointed two otliers ; Dodson went out to Camp Curtin 
to obtain the samples, which were sent to Mr. Atwood ; we had no idea that 
there was any difference in quality of these blankets; we supposed that all 
were of the same quality with that presented and examined here; I under- 
stood that Kames had offered the blankets in his own natne ; 1 thought that 
he was a merchant in Pniladelphia ; i did not see the samples of Kames 
blanket sent to Philadelphia. The sample blankets received from Parrish, 
both in quality and quantity, were examined and approved by Mr. Gibbons. 
When the bill for another lot, from Geo. D. Morgan, of New York, was pre- 
sented for payment, Mr. Shewell, as a competent judge, ivas appointed to 
examme the samples at Camp Curtin; he eximuied vi^itb the bill all the blan- 
kets from Morgan in the store room. (The j tckets that were observed by 
Mr. Shewell at that place, and at that time, have not been purchased by the 
State.) As some of the blankets had been distributed, iiie percentage re- 
duction made by Mr. Shewell on those that he examined, vv;is carried through 
the whole bill. I suggested to <Ten. Hale that the bill sliuuld be made out 
direct from the vendors, and in their names, and not in \{ 'rgan's name, w^ho 
was but an agent, and that he should charge a commissi..,! as such. Gen. 
Hale approved of this. I iiave no knowledge of any otb'T t..|ankets than those 
I have mentioned 

Shortly after distribution of shoe>', complaints came in, A shoe had been 
presented from B. P VYilliams, and I kept it here a Ion. while, frequently 
asking competent juJge.s about the p.ice, which was one tioMar and fifty cents, 
and I became satisfied that one dollar and twenty-five r..'nts was the lowest 
possible price. 1 accordingly offered him a reduction of fifteen cents, to which 
he acceded. No other shoe bill came under my notice. 

I had nothing to do with provisions 1 have never lu- ird any complaint 
here of any of the provisions, with the exception of one hogshead of bacon 
which came from Pittsburg, and which was immediately remedied. The 
4 



50 REPORT OF THE COMMISSION 

complaints of the coffee, as far as I heard, came altogether from PhiFadel- 
phia. 

My opposition to the Girard House arose solelj' from the principle of irre- 
sponsible power upon which it was conducted, and not from any hostility to 
the parties concerned, in the first instance, expediency in such emerc^encies 
justified such operation, but when matters became more settled I deemed it 
proper to close it at once. In reference to the contracts under the second ap- 
propriation, Mr. Gibbons, as a competent judge, was appointed to examine 
samples, and he, with Gen. Hale, pronounced the Coleman drawers as not up 
to the standard recriiired, and that for the price proposed, forty-eight cents, 
the standard could not be furnished. The allotments generally were made 
under the advice of Mr. Gibbons. 1 know of no frauds that have been com- 
mitted to the injury of the State, in the late transactions in reference to cloth- 
ing, equipping and provisioning the Stale troops. 

The mode of operation at the Grrard House was opened and conducted un- 
der the advice of Capt. Gibson, of the United States army. 

About the '23d of April, a telegram was received from C. M. Neal, that he 
could contract for two thousand suits ready made at various prices — the suit 
consisting of blouse and pants. The suit at ten dollars was selected as most 
suitable both in quality and price. None of the parties here being judges of 
these articles, time being more important at that instant than money, the suits 
at that price were ordered. 

JOHN A. WRIGHT. 

The following are the telegrams alluded to in my testimony in reference 
to the purchase of the Karnes blankets, and to which, as there stated, I signgd 
the name of the Governor : 

Harhisbtog, April 22, 1861. 

R. C. Hale, Philadelphia : 

Gen. Biddle purchased 3,000 blankets from Karnes, which were sold by 
sample, and those delivered were satisfactory. Gen. Biddle and I both pro- 
mised that we would take 4,000 more. I want them purchased of him. If 
you can get U. S. uniforms for one regiment, give them to Ce!. M'Dowell cf 
the reoriment that left here this morning. 

A. G. CURTIN. 



Haerissurg, April 25, 1861. 

Joshua Kames, Philadelphia : 

Go immediately to Gen. Hale, he has instructions to secure your blankets. 
They must be A No. 1, fully up to samples. 



A. G. CURTIN. 



Certified to be correct copies by me, 

John A. Wright, Aid dt- Camp. 

Harrisbwrg^ August 6, 18GL 



ON THE ALLEGED AKMY FRAUDS. 51 

Head Quarters, Pennsylvania Militia, ) 
Harrisburg, A])ril W, 1S61. \ 

GENERAL ORDERS NO. 10. 

1. All purchases and contracts for supplies or services for the troops raised 
by this State, except personal services, when the public exigencies do not re- 
quire the immediate delivery of the article, or the performance of the service, 
the necessity of which must be determined by me, shall be made by advertis- 
ing previously for proposals respecting the same. 

2. The Adjutant General, Quartermaster General and Commissary General 
shall, when advertising for proposals, transnait forthuuth a copy of the adver- 
tisement and report oi the case to Head Quarters. 

3. Contracts will be made with the lowest responsible bidder, and purchases 
from the lowest bidder, who produces the proper article^ but when such, 
lowest bids are unreasonable, they will be rejected, and bids again invited by 
public notice, and report of the same made to Head Quarters. 

4-. Contracts shall be made in triplicate ; one to be kept' by Head of Depart- 
ment, inviting proposals, one by the contractor, and one by the Auditor 
General, 

5. It is the duty of H^eads of Departments to enforce a rigid economy in 
their respective bureaus, correct irregularities and extravagancies, if any 
should be found existing. 

6. All estimates for supplies of property or money for the public service, 
within each Department, shall be forwarded to Head Quarters, through the 
H%ad of Department, being carefully revised by him. 

Bv order of Commander-in-Chief. 

JOHN A. WKIGHT, 



Hakrisburg, July 25, 1861 — W. W. Irwin^ Commissary General, sworn. 

Entered on my duties April 22. Before that there was no authorized com- 
missary. General Hale acted as such. Found many troops at Camp Curtin ; 
no organization in my department. Took as my guide the United States 
army regulations ; had blanks printed, and have since issued all the State 
rations. Some pork and coffee still remains of the asnouni origiiiully pur- 
chased. Fourteen thousand dollars worth of pork, bought of F. Sellers, at 
Pittsburg, I declined to pay the bill, on account of the price ; but on in- 
quiry 1 found that it had been purchased, by telegram, from Thos. A. Scott. 
It was good meat, 1 have never seen any bad provisions for the army, 
although there has been much talk about it. Tliere was too much purchased 
at once, and I feared that it would spoil ^ but it has not been the result. Both 
in quantify and quality of the provisions, purchased before and after my en- 
trance into office, no complaint can be made. A ration is thirty cents ; the army 
allow one and one-eighth pounds of bread; we made it one and one-fourth 
pounds. Fresh bread has been given out every day, and of the very best 
quality; no provisions have been allowed in the camp but of the very best 
quality ; nor have I ever heard any complaint, from an officer or soldier, about 
the coffee ; this outcry seemed to come more from J^hiladelphia papers. There 
are still some eight or nine sacks of ground coffee, originally purchased, at 
the store room at Camp Curtin. 



52 REPORT OF THE COMMISSION 

The blankets most complained of, were said to have come from Bancroft, 
1 was not in the office when the samples of blankets were obtained to be 
sent to Philadelphia for inspection. I know of no fraud, practiced or at- 
tempted to be practiced upon the State, in the late army contracts for 
''clothing, equipping and provisioning the State troops. 1 declined to pass 
^mh Philadelphia bills, because I knew nothing of their correctness, not 
liaving myself made the purchase^. The Pittsburg bill of F. Sellers I passed 
only after finding out, from the Pittsburg papers of the date of the sale, that 
the prices charged were the same as the market prices. 

W. W. IRWIN, 
Commissary General. 



ON THE ALLEGED ARMY FRAUDS. 53 



[A.] 
DISBURSEMENTS of Appropriation of April 12, 1861, to June U, 1861. 

^ 1861. 

April 30. James Leslie, Jr., hardware, (Sec, (4 bills,) $4-3 67, ; / 

$201-75, $111 75, $8 87 $366 16-^-^ 

^lay 1. James R. Campbell & Co., blankets 1,830 65- — 

2. Sullender & Pascall, caps 4,641 2^#~ 

3. Jno. Hooper & Co., canton flannel 2,836 40*- 

3. Saxonviile Mills, (Simpson,) blankets 6,156 00"-^ 

3. Alfred Slade & Co., canton flannel, (2 bills,) 10,038 91-—^ 

^ 3. Benj. Bullock, shirts and stockinors 8,508 2^ 

3. Frothingham & Wells, cassimeres, blankets, flan- 
nels, &c., (4 bills,) 40 ,263 53^ 

^0 3. Smith, Williams & Co., blankets and satinets. .. . 8,729 86-,— 

J^ 3. Ed. Watson & Co., crackers and bread, (2 bills,) 2,537 01%^^ 

^„^ 3. Mercer & Antelo, groceries 4,951 87«^ 

3. W. Taylor & Co., pork and beef 8,372 80*^1^ 

3. Atwood, White & Co., brown drills 359 52 

3. Butcher & Bro., mess pork ......... 3,820 00-^ 

3. Wm. M. Shewell, brogans 216 00'' 

^__ 3, Ferons & Smith, rice 1,123 5J 

J^ 3. Sharpless & Brother, blankets - 617 00- 

3. Butcher & Brother, pork and beef 742 OC 

p 3. Bermas & Bro., caps 43 00- 

6. Tredick, Stokes & Co., satinets, drills, &c 6,294 79u-— 

_.^ 6. Lea, Richardson & Co., cassimeres, (2 bills,) 6,549 40— 

^_^ 6, Du Hadway and Dodson, blankets, (2 bills,),,,..,.. 19,912 20- — 

^ 7. Sullender & Pascal, caps , 2,993 75 

7. Higgins & Lambert, boarding 8 9* — 

J^ 7. Lambert & Higgins, supt. hauling and boarding. . 86 88-^ — • 

^^ 7. E. Frowenfeld & Bro., uniforms 22,585 00 — . 

^^^ 7. W. Divine & Sons, blue twills 3,514 54— 

7. P. B. Williams & Co., shoes 8,547 70^. 

„^^ 7. Leonard Baker, satinets , 2,646 70— 

8. Eyster & Bro., provisions, blankets, &c., (2 bills,). 4,729 89^.;-- 

8. Geo. D. Parrish, blankets. 3,060 10--- 

S. Frothingham & Wells, shirting and drills 607 23- 

8. Brown, Kunkel & Co., military clothing 693 10—"" 

8. Wilcox, Bros. & Co., blue shirts 2,951 25— 

8. Frothingham & Wells, drills, satinets, &c., (2 bills,) 6,680 33 — 

9. Shepler, Clark & Co., lumber 138 074 

9. Geo. A. Deitz, lumber, 1,633 00^^ 

Carried forward ^ 199,786 63^ 



54 



KEPORT OF THE COMMISSION' 



Brought forward , . . . 

May 9. W. W. Paxton, boots and jacks 

9. Oakes & Austin, lumber 

9. John Farnam & Co., canton flannel 

9. J. P. Steiner & Co., bindings and thread 

9. M. Scliroeder, shirts 

9. F. A. Walgarnuth, shirts - 

9. Temple, Barker & Co., flannel , . 

9. Welling, Coffin & Co., satinets - 

9. Howell, Smith & Co., blankets 

10. J. H. Benford & Co., boarding 

10. J. T. Way & Co., twilled flannels 

10. Koumfort & Bro., bread 

1 1. Alex. Koser, beef ..^. 

11. J. B. Miller, sundries .., 

11. A. W. Potts, bread 

11. L. G. Graff, beans , , 

1 1. Thomas Finley, bread ^ 

13. xMicke & Begle, blankets 

13. H. A. Comly, buttons and spool cotton 

13. C. A. Thirdium, jackets, hand knit 

14. F. Sellers, bacon, beans, &c 

U. Presbury, Syke & Co., sundries, Girard House 

It. J. M. Singer, use of sewing machines . . . 

14^. Eby & Kunkel, groceries .,.- 

14. Do do do 

14. Do do do 

14. Coyle & Co., flannel, shirts, &c 

14. A. P. Hoover, shoes 

15. Horstman & Bro. & Co., buttons, (2 bills,) 

15. F. F. Wolgamuth, buttons 

15. Stuart & l3ro., blankets 

15. J. P. Steiner, buttons and thread 

15. Frothingham & Wells, blue kerseys 

15. W. L. Halloek, bread 

17. B. P. Williams & Co., shoes 

17. Frothingham & Wells, drills and satinets, ('2 bills,) 

17. Benj. Bullock & Sons, hose ,. 

17. Furnis, Brinly & Co., shirts - 

17. John C. Keller, tin cups, &;c., (2 bills,) 

17. E. Bishop, beef, pork and bread 

17. T. B. Shriner, pork 

17. Ludwig Wells, bread .,-. 

17. Matthew Fife, boxes - 

17. Geo. Dress, bread 

17. Phil. Britch, bread 

17. Geo. Fling, stockings 

21. G. F. Jones, cambric , 

23. Cleveland and Pittsburg railroad, transportation. . 

^3. Fielding & Hardie, hardware 

23. J. H. Rencher, lumber and nails. . . . . , 

23. Henry Becker, bread 

24. G. G. Presbury, gas, Girard House 

Carried forward n . . . , 



;199,786 63|--~ 


S9 


l^H-^ 


222 




718 


30^ 


1,125 


10^ 


600 


OOw. 


7S9 


83- 


435 


48— 


1,69S 


1^ 


1,230 


25—— 


900 


00— 


432 


IK. 


2,227 80u^ 


13,072 


08—^ 


939 


88—.- 


198 56,^ 


201 


71-T— 


1,235 


37— 


367 


33-— 


369 54?*s» 


7,410 00^' 


14,1.^0 


39u-» 


93 


16 


125 


15--^ 


762 

1,582 


IM, 


5,421 


OJV— 


3,774 


50-- 


1,465 


80...., 


1,790 


22— 


88 


115., 


1,903 


53-^ 


223 


75.^ 


1,461 


92^ 


125 


20— • 


316 


85—* 


15,. 353 


51-... . 


1,244 


5(W I 


277 


7Qfc«. ' 


242 


70^ 


237 


61w- 


1,010 


OO^in^ 


18 


64i»* 


139 


85 


6 


00 


15 




936 


00— 


331 


49-^- 


2,751 


00 


31 


69 ■ 


36 


97-^ 


35 


20- — . 


184 


90 


290,237 42 



ON THE ALLEGED ARMY FRAUDS. 



55 



Bronjrht forward $290,237 42 

May 24. Theodore Wilson, pilot bread, (5 bills,) 1,HLt 57 

24. John T- Kickett, pilot bread, (3 bills,) 4,699 38 

24. C. S. xMiner, fare and bills 214 65— 

24. Thomas Carrick & Co., pilot bread 428 36-^ 

24. Ed. Watson cSc Co., pilot bread 183 2.3-- 

24. J. Hartman & Son, pilot bread 980 51-^ 

24. Ivins & Allen, pilot bread 812 13*^ 

24. Charles Hallovvell, army caps 577 50^ 

25. Peters & lienner', infantrj' accoutrements 5,800 50 

25. Philip Linn, wood and hauling 848 12- ■ 

25. G. G. f^resbury, 5 weeks' rent of Girard House. . . 1,500 00 — -.. 

• 25. Max Einstein, rations for 780 men 2,145 OO^srr- 

--• 25. J. C. Austin, transporting troops 7<i5 09- — 

27. B. J. Harris, tin ware 105 00 " 

28. Henry Gilbert, hardware - 793 37 

28. William Miller, bread 14 4(>-^ 

28. A. Hummel & Co., brogans 399 09 — 

28. Daniel Eppiy, dry goods 53 02- — 

^ 28. Kelker & Bro., hardware 344 lO'^^-' 

31. A. D. Rodearmel, lumber 749 55-—- 

31. L. JNuisbaum, blankets 22 81 

31. Anthony King, hardware 118 60 

31. Zollinger & Bro., tin ware 359 21- 

^ 31. Wallower & Weaver, hauling 509 14" 

% 31. John Wallower, Jr., agent, hauling, (3 bills,) 147 15 

31. Geo. W. Ensinger, carpenter 299^12 — - 

31. Chas. Seiglebaum, pants and shirts 219 5S, — 

31. Geo. W. Boyd & i>on, chairs 15 50--^. 

^ 31. W. Taylor & Co., pork ,.... 8,377 54^«*« 

31. J. L Speel, caps '45 75 

^ 31, J. T. Barnetz, matresses 165 00 

«» 31. K. S. Keed & Co., groceries, (11 bills,) 17,645 67 

31. Etter & Hamilton, cook stoves 474 81 — 

31. Elmira and WiUiamsport railroad, transportation.. 1,202 20 — • 

31. Do do do do 529 88- — 

31. John Wetherell, fixing tents 20 50^ 

31. Chas. E. Davis, boarding 603 75^ 

31. Philadelphia county prison, brogans 622 90- 

31. Grover & Baker, thread 29 31- - 

June 3. L. W. Ten Eyck, boarding 1,255 40 — .. 

3, G. J. Bolton, boarding 41150 

3. W. G. Thompson, boarding 1 10 2it:. — 

3. James VV^ Morgan, boarding 228 87-—— 

3. J. D. HofTman, boarding 77 2a-.^ 

3. William Dock, Jr., groceries 204 69" — 

3. Margaret Jones, making coffee 48 00 — 

3. Kosanna Young, cooking 26 85-'* 

3. Rachel Knight, cooking 48 10 — ^ 

3. Griscom Cook, soup house, cooking 31 0( 

3. W. H. Allaway, hauling 7130- 

». 3. J. W. Haehnlen, crackers, &c 44 7 L* 

3. Chas. H. Cunimings, empty barrels 57 40_^ 

Carried forward 347,489 55 



56 



EEPORT OF THE COMMISSION 



June 



Brought forward 

Kingvvalt & Brown, stationery 

Humphry, Hoffman & Wright, flour, (5 bills,). . . . 

Chas. Miller, boarding 

J. Reeside White, rations 23d regiment 

Harrisburg cotton co., haversacks 

Daniel Eisenbise, boarding 

Miller & Ricketson, groceries 

Smith & Earl, beef 

R. Arthurs, beans, &c ,.- 

John Shepherd, bread 

Geo. B. Kurtz, pilot bread 

Jacob Hutton, shoes 

G. P. Weistling, coal 

Eby & Kunkel, groceries 

Carter & Haugh, beef, pork, &c 

Cleveland, Painesville and Ashtabula railroad, 

transportation ,..., 

J. C. Kimball, shoes. . . ...- 

Alex. Koser, beef and ham 

D. D. Boas, lumber , 

O. Bellman's estate, shoes 

Warner & Harper, cap letters. . . . 

M. W. Hammond, groceries 

John Kasher, bootees -.,..... 

W. A. Bilger, straw 

Ch. L. Hughes, straw 

W. A. Bilger, hauling 

Herr & Wagner, groceries 

H. S. S. Boreaf, beef 

J. K. Murphy, powder and shot 

H. S. S. Boreaf, beef 

S. Calton & Son, groceries .,_ 

Jacobs & Turbett, boarding , , 

Tho. Finley, bread 

Roumfort &; Bro., bread - 

Robt, Vaughn, boarding soldiers 

S. W. Freeburn, boarding soldiers. 

Julius Sherwood, boarding soldiers 

Delaware and Lackawanna and Western railroads, 



transportation 

W. W. Pa.xton, shoes 

A. P. Amherst, vinegar 

Lackawanna and Bloomsburg railroad, transporta- 
tion 

S. R. Dunlap, boarding — 

G. G. Presbury, rent of Girard House 

John Wallower, hauling .- 

S. T. Jones, merchandise 

Do do 

B. G. Peters, boarding 

G. W. Davis, glazing 

A. T. Lane & Co., blankets 

Carried forward 



$347,237 42 


. 70 


50— 


1,622 


75 


273 


0&^^^ 


1,211 


99 — 


3,450 


00^^ 


52 


oir— 


4,284 


21-^ 


2,490 20-^ 


71 


34^ 


2,356 




147 GO—* 


299 


00*-* 


42 


23^ 


2,212 


59— 


334 


03 


1,987 04 


79 


85— 


7,235 


0^^^^ 


1,014 


l" 


252 


00— 


401 


24- ■ 


57 


7*a- 


37 


50*^ 


17 


00^ 


36 


16 — 


25 


00 


102 


65*^ 


390 


00%»w 


270 


23 


1,335 


2a«» 


341 


83i» 


49 


25=— 


22 


59— 


1,532 


64— 


1,010 


5(K- 


94 


00-- 


213 


5^ 


477 


27 — 


132 


00 


26 


32 


2,612 


53 — 


25 


50 


240 


oo-- 


126 


01 


292 


41-^ 


627 


23 -_ 


247 


75— 


7 


84— 


150 


00-- 


387,877 


07 



ON THE ALLEGED ARMY FRAUDS. 



57 



Brought forward $387,877 07 



June 14. Miller & Hershey, medicine. . 

14. Sloan & Boyd, coffins 

1-1. J. K. Murphy, labor 

14. E. Watson & Co., pilot bread, 

14. S. F. Swartz, transportation., 

14. Wells Coverly, boarding. . . . 

14. R. & J. Davis, bread ^.^ , 



53 62- 

27 00 .» 
50 62 — 

262 75-^' 
58 00-- 

385 62 

68 60 — . 



388,783 28 



June 15. 
15. 

18. 
18. 

18. 
18. 

18. 
k 18. 

18. 
19. 
19. 
20. 
20. 
20. 
20. 
22. 
22. 
25. 
25. 
■25. 

o^ 

2d. 
26. 
26. 
26. 
27. 
28. 
29. 

1. 

1. 



July 



Daniel Wagner, boarding troops >.,.... 

J. C. Lebo, boarding troops 

Everitt, Hicks & Caldwell, thread, buttons, &c. . . 

Philadelphia and Erie railroad company, transpor- 
tation of troops 

Joseph Fry, labor at Camp Curtin 

Eby & Kunkel, coal, &c ...^ 

Frank Elliott, pants, shirts, &;c .-. 

M. Filheimer, pants, shirts, &c 

Jacob Boger & Son, blankets 

John C. Keller, tin cups 

Despatch Line, freight 

George Bergner, stationery . . . . , 

George W. Keily, medicine , 

C. C. Sadler & Co., mess pork . ; 

Lyman Gilbert, hardware 

B. D. Marker, boarding troops < 

J. M. Wheeler, powder, &;c 

William Mann, stationery 

T. B. Peterson, Army Regulations 

William Mann, stationery 

Schuyler, Hartley & Graham, infantry equipments, 

H. S. Camblas, stationery , - 

H. S. Camblas, boarding troops 

John Brady, boarding troops. - = . 

Samuel B. Dick, boarding troops 

Susquehanna River telegraph company 

Stephen Ferry, hauling 

Tredick, Stokes & Co., blankets 

Eager & Maeyer, stoves, &c - 

Lehigh and Susquehanna railroad company, trans- 
portation of troops 

F. F. Walgamuth, shirts. 

Cox, Whiteman & Cox, stove, &c 

J. S. Ludwig, stores, &c 

Peddie and Trunison, knapsacks 

Camden and Amboy railroad company 

W^inn and Robinson 

Joseph R. Wilkins 

William A. Bilger 

Undulck, Mead & Co 

Carried forward 



1,077 91 — 


945 


30-^ 


135 


75- 


778 


84.-^ 


30 


75 


59 


75 


27 


50— 


66 


912-— 


49' 
135 


1^ 


43 


03 


987 


59-»«^ 


996 


72- 


711 


25 


33 


25 — • 


191 


48-.^ 


18 00 — ■ 


46 


63-^ 


.2,053 


91 — 


47 


00-— 


133 


20 


113 


62=-' 


108 


80 


195 


05- 


172 


25 


1,950 


00 _ 


1,680 


84 — 



38 28 i 
30 00— 
237 40 



31,503 72 



58 EEPORT OF THE COMMISSION 

Brouorht forward -. $31 ,503 72 

July 10. George D. Morgan, blankets 13,916 3-> 

10. Andrew Dent and others 338 28 

n. Thos. Bryson to Capt. J. H. Uick, 16 1,494 31 

19. H. Omit - 150 25r- 

47,402 88 



Aggregate amount of military warrants drawn by Auditor 
General up to the 14th day of June, 1861, under act of 

April 1>A 1861 . , $.388,783 28 

Amount subsequently, up to July 19, 1861 47,402 88 

R. C. Hale, Q. M. G., on Governor's warrant .36,000 00 

W. W. Irwin, Com. G .do ...do 1,000 00-11- 

E. M. Biddle, Adjt. G .do do 850 00 

Total amount under act of April 12,1861 474,036 16 

Balance in Treasury 963 84«4 

Amount of loan under act of April 12, 1861 475,000 00 



[B.] 

Philadelphia, Jlitgust 3, 1861. 

B. Haywood, Esq., Chairman of Commissioners : - •■ 

SiK{ — In conformity with your retjuest, I have the honor to present a 
statement of the operations at the Girard House, for clothing the Pennsyl- 
vania volunteers, which contains expenditures for materials for manufacture, 
expenses for manufacturing the same, and the transportation and distribution 
from that place. 

The provision for the Pennsylvania volunteers, in the matter of clothing, 
which was put under my superintendence, with the advice and assistance of 
Captain George Gibson, of the U. S, army, was begun on the afternoon of 
20th April, and in the average time of eighteen days, there were distributed 
to various camps, armories and military stations, the following garments and 
articles, viz : 

Caps 10,000 

Stockings, pairs 20,839 

Shoes, pairs 8,556 

SHirts , 21 ,551 

Drawers, pairs 20,677 

Blouses , 10,364 

Pantaloons.. .»,_». 10,543 

Overcoats 11,380 

making an aggregate of 113,908 garments manufactured and provided, and 
distributed from that place. 



ON THE ALLEGED ARMY FRAUDS. 59 

The cost for the above, including all expenses for nnaterials, and for nnanu- 
facture and distribution, namely: wages, rent, labor, packing, boxing, clerk 
hire, and all incidental expenses at the Girard House, is as follows, viz : 

Bills for materials, manufactured and ready made articles pro- 
vided, for furnishing the garments mentioned in the fore- 
going statement $150,026 92 

Stock on hand at closing operations ...-^ 4,500 00 

145,526 92 
Expenditures. 

Sewing garments, ordered by me, and paid per 
due bills by Farmers' and Mechanics' Bank, 
under arrangements made by the bank with 
State authoniies ' $21,360 09 

Cutting garments, ordered by me, and paid per 
due bills by Farmers' and Mechanics' Bank, 
under arrangements made by the bank with 
State authorities 1,302 01 

Inspecting garments, ordered by me, and paid per 
due bills by Farmers' and Mechanics' Bank, 
under arrangements made by the bank with 
State authorities 363 26 

Superintendence and overseeing manufacturing 

operations, paid as above ... 734 75 

Clerk hire, do. do 835 00 

Transportation expenses, viz : — superintendence, 

packing, box making and labor 884 06 

Collins's bill for lumber 128 5 1 

Fife's bill for boxes 139 S5 

Police, door-keepers, watchmen and messengers, 520 00 

Allegheny House, bills for meals for workmen em- 
ployed in the house 619 00 

Allegheny House, bills for meals for workmen em- 
ployed in the house, (unpaid,) 87 50 

Stephen Ferry's bill for drayage 172 25 

Fixtures of house 162 66 

Bills for books, stationery, writing materials, 

blanks, printing and tickets 289 17 

Bills for twine for bundles 42 25 

Gas bill, city of Philadelphia ■ . 194 63 

E. K. Conklin's bill for baggage wagon for haul- 
ing clothing, &c . ..^ 339 00 

E. K. Conklin's bill for carriage hire. 182 50 

Kent at Bank street, since June 6 150 00 

Clerk hire and labor, due for work in closing up 

operations and accounts, (unpaid,) 220 00 

Archer & Warner's bill for gas fixtures 51 00 

Kent of Girard House 1,500 00 

Robt. L. Martin's draft, for current expenditures 

and petty disbursements 500 00 



Carried forward 30,777 49 145,526 9i 



60 EEPORT OF THE COMMISSION 

Brought forward $30,777 49 $145,526 92 

Incidental expenses, per C. M. Stokes's account. . 70 00 

Bills for labor, hauling, expenses at No. 50 Bank 
street, and balance due for work and labor at 
Girard House, unpaid when closed 301 73 



31,149 22 



Unascertained expenses may increase the above to 31,500 00 



RECAPITULATION FRO.AI ABOVE. 



Bills for merchandise as above $145,526 92 

Expenses , ..^ 31,500 00 



Making- 177,026 92 

for the cost of the clothing before mentioned ; the division of which (including 
proportionate expense to each item for expenses of the establishment) is as 
follows, viz : 

10,000 caps, at 76^ cts $7,650 00 

8,556 pairs shoes, per pair, $1 32 . 11,400 76 

20,837 pairs woollen stockings, per pair, 24 cts 5,000 88 

21,551 knit cotton and wool shirts, at 55 cts 11,853 05 

20,6'77 pairs canton flannel drawers, per pair, 46 cts 9,511 42 

10,364 blouses, average $2 45 25,391 80 

10,543 pairs pantaloons, per pair, $2 25 23,721 75 

1 1 ,380 overcoats, average cost, $7 25 82,505 00 

177,03^6^ 

The distribution for each volunteer was arranged for, and directed as per 
following statement, in which the cost of the same is affixed, including ex- 
penses as before stated : 

1 cap -- ,,. $, 76i 

2 k«it cotton and wool shirts, at 55 cts. each 1 10 

2 pairs canton flannel drawers, at 46 cts. per pair -, 92 

2 do.. woollen stockings, at 24 cts. per pair 48 

1 pair shoes 1 32 

1 blouse 2 45 

1 pair satinet pantaloons 2 25 

1 overcoat, average cost .^ . 7 25 

Making the cost of the above mentioned articles, being the supply- 
intended for each soldier 16 53 J 



From reliable information, I am justified in saying that the above is much 
lower than the cost to other States for the same quantity of clothing, of no 
better, if, indeed, of not much inferior quality. 

1 beg leave to state that I have as yet received no compensation for my 
services, and there is no estimate in the above for any charge of that kind. 

The stock on hand is subject to the order of the State 



ON THE ALLEGED ARMY FRAUDS. 61 

The goods are of good quality, and I think can, for the most part, be dis- 
posed of, to parties from whom they were bought, at or near their cost. 

I submit, herewith, statements showing the quantities of materials pur- 
chased, and the disposition of the same, and also of the small cash disburse- 
ments made under my charge. 

The Commissioners will, I trust, permit me to remind them that all bills for 
merchandise which have been paid have been paid by the accounting officers 
of the Commonwealth, and directly to the parties from whom purchases 
were made, excepting a few small items paid through the undersigned, named 
in statement B ; and that no money has passed through my hands, except 
the sum of $500, for current expenditures and petty disbursements, stated 
in foregoing- account ; and that all the money which has been disbursed under 
my immediate supervision, and by persons in my employment, amounts only 
to $799 65, most of which was received for proceeds of sales of cuttings and 
remnants sold at auction, and for which vouchers are herewith submitted. 
1 am, very respectively, yours, 

R013. L. MARTIN. 



62 



REPORT OF THE COM.VlISSiON 







Shoes on tbis date ship- 
ped by B. P. Williams 
& Co. 

Overcoats sent 2lstinst. 
Pantaloous " " " 

Quartermaster Ellis. 

Capt. Kabinson. 
Quartermaster O'Brien 
Quartermast. Marshall. 
Jos. Hess. 

Quartermast. Cambloss. 
Quartermaster Fling. 
QuartermasterofRog't. 


El' 

P. 
< 


OVERCOATS .... 








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ON THE ALLEGED ARMY FRAUDS. 



63 



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